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Income Tax - Highlights / Catch Notes

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Royalty / FTS - Insertion of Explanation to section 9 by way of ...


Finance Act 2010 amends Income Tax Act Section 9, clarifying royalty and FTS taxation retroactively from June 1, 1976.

June 25, 2013

Case Laws     Income Tax     AT

Royalty / FTS - Insertion of Explanation to section 9 by way of amendment by Finance Act, 2010 with retrospective effect from 01-06-1976 - whether it changes the position of law? - AT

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