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Income Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

TDS u/s 195 - the payment in question was consideration for the ...

Case Laws     Income Tax

November 20, 2015

TDS u/s 195 - the payment in question was consideration for the right to use copy right shrink-wrap software amounts to royalty within the meaning of sec. 9(1)(vi) of the Act and also Art 12 of the Indo- Ireland DTAA - it is clear that there is obligation to deduct tax at source u/s 195 - AT

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