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Income Tax - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Payments were made to individual models for a shoot carried out ...


Indian Tax Not Applicable on Nepal Shoot Payments to UK Models Due to DTAA; Section 40(a)(i) Not Triggered.

March 9, 2015

Case Laws     Income Tax     AT

Payments were made to individual models for a shoot carried out in Nepal. The said payments were not chargeable to tax in India as per the DTAA between India and UK and there is no tax at source. Thus, the provisions of Section 40(a)(i) were not applicable - AT

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