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Income Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

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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