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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