TDS liability u/s 195 - Income accrued in India - fees for ...
AAR Clarifies TDS Liability: Automated Solutions Without Human Intervention Aren't Technical Services u/s 195 of Income Tax Act.
June 1, 2018
Case Laws Income Tax AAR
TDS liability u/s 195 - Income accrued in India - fees for technical services - thus Solutions provided by the Applicant without human intervention cannot be treated as provision of technical services - AAR
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