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Income Tax - Highlights / Catch Notes

Home Highlights April 2013 Year 2013 This

TDS - Import of software – Royalty - meaning given in the DTAA ...


Software Import Royalties: DTAA and Income Tax Act Align on TDS Requirement for Transactions.

April 24, 2013

Case Laws     Income Tax     AT

TDS - Import of software – Royalty - meaning given in the DTAA as well as in the IT Act 1961 is one and the same. - TDS liable to be deducted - AT

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