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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

As the consideration for live broadcasting does not fall either ...


Live broadcasting payments to non-residents not taxable under Income Tax Act sections 9(1)(i) or 9(1)(vi); no TDS needed.

September 26, 2013

Case Laws     Income Tax     AT

As the consideration for live broadcasting does not fall either u/s 9(1)(i) or u/s 9(1)(vi), such amount is not chargeable to tax under the provisions of this Act in the hands of non-resident - No TDS u/s 195 - AT

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