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Income Tax - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Rate of tax on Royalty / License fee - 10% u/s 115A or higher ...

Case Laws     Income Tax

December 4, 2014

Rate of tax on Royalty / License fee - 10% u/s 115A or higher rate @ 15% as per DTAA with United Kingdom - The provisions of section 115A(1)(b)(AA) does not debar the assessee to enter into new agreements after change of situation - AT

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