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Income Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

TDS u/s 195 - carrier payments made to M/s. Clikatel, South ...


Carrier Payments to Clikatel Exempt from Tax Deduction at Source; Not Classified as Fees for Technical Services u/s 195.

February 8, 2016

Case Laws     Income Tax     AT

TDS u/s 195 - carrier payments made to M/s. Clikatel, South Africa without deduction of tax at source - these services do not involve human intervention and these services cannot be regarded as fee for technical services. - AT

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