Payment to US Company Classified as Technical Service Under DTAA Article 12(4)(b); Tax Deduction Required Per Section 40(a)(ia.

Non deduction of tax u/s 40(a)(ia) – payment to non residents - the expertise and technology which was made available by the USA company is technical service within the meaning of Article 12(4)(b) of the DTAA between India and USA - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X