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Income Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Whether the payment received by the applicant from the Indian ...


Indian Company Payment for Services in China Taxed at 10% Under Article 12(4) of India-China DTAA.

October 14, 2015

Case Laws     Income Tax     AAR

Whether the payment received by the applicant from the Indian company for services rendered in China is taxable in India under Article 12(4) of DTAA between India and China? - contrast with China-Pakistan tax Treaty - Held Yes - The rate of tax is 10% on the gross amount under the DTAA. - AAR

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