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Income Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

TDS u/s 195 - fees for technical services u/s 9 (1) (vii) - ...


TDS Applicability u/s 195: Technical Services and India-UK DTAA Impact on Cross-Border Tax Obligations.

January 16, 2019

Case Laws     Income Tax     AT

TDS u/s 195 - fees for technical services u/s 9 (1) (vii) - Assuming that Licensor, rendered services as defined u/s. 9(l)(vii) Explanation 2 of the Act, yet it does not satisfy tire requirement of technical services as contained in India-UK DTAA.

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