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Income Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

India-UK DTAA - Compensation received for providing “Management ...


Compensation for management services under India-UK DTAA is not technical; no TDS required u/s 195.

August 5, 2015

Case Laws     Income Tax     AAR

India-UK DTAA - Compensation received for providing “Management Services” - These are routine managerial activities and cannot be classified as technical or consultancy services - Not chargeable to tax - No TDS is required u/s 195 - AAR

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