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Income Tax - Highlights / Catch Notes

Home Highlights April 2013 Year 2013 This

TDS - Distribution of software product - payment made by the ...


Payments to Nonresident Companies for Software Distribution Deemed Royalty Under DTAA Article 12; TDS Deduction Required.

April 24, 2013

Case Laws     Income Tax     AT

TDS - Distribution of software product - payment made by the assessee to nonresident companies would amount to royalty within the meaning of Article 12 of the DTAA - TDS liable to be deducted - AT

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