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Income Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

In view of Article 26 of DTAA between USA and India, since no ...


No TDS Required on Immovable Property Sales to Non-Residents Under DTAA Article 26 & Section 195.

July 28, 2015

Case Laws     Income Tax     AT

In view of Article 26 of DTAA between USA and India, since no TDS is required to be made in case of sale of immovable properties within India, therefore, an assessee could not be burdened while making the payment to a non-resident for deducting tax at source u/s 195 - AT

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