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Income Tax - Highlights / Catch Notes

Home Highlights October 2017 Year 2017 This

Payment for IUC Charges is not chargeable to tax in India in the ...


No TDS on Interconnect Usage Charges for Non-Residents u/s 195 of the Income Tax Act.

October 27, 2017

Case Laws     Income Tax     AT

Payment for IUC Charges is not chargeable to tax in India in the hands of the non-resident recipients and hence TDS was not deductible as per provisions of section 195 of the Act.

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