The amount paid to the employees of the assessee company being ...

Employee Salaries Not Taxable in India Under DTAA Article 16: No TDS Deduction Required for US-Based Assessee.

November 26, 2011

Case Laws     Income Tax     AT

The amount paid to the employees of the assessee company being in the nature of salary is not taxable in India, in view of the Article-16 of DTAA between India and USA and the assessee is not under obligation to deduct TDS.... - AT

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