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Income Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Royalty - payments received on sale and marketing of software ...


Software License Payments Classified as Royalties; Tax Deduction Required u/s 195 for Foreign Suppliers.

May 26, 2015

Case Laws     Income Tax     AT

Royalty - payments received on sale and marketing of software license to the customers - assessee was under obligation to deduct tax at source under section 195 of the Act form the amount paid to foreign software suppliers - AT

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