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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

TDS u/s 195 - when a non-resident agent operates outside the ...

Case Laws     Income Tax

October 11, 2018

TDS u/s 195 - when a non-resident agent operates outside the country no part of his income arises in India and since payment is remitted directly abroad and merely because an entry in the books of accounts of the assessee is made, it did not mean that non-resident has received any payment in India

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