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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

TDS u/s 195 - payment for a market study in UAE - Indo-UAE DTAA ...

Case Laws     Income Tax

March 7, 2019

TDS u/s 195 - payment for a market study in UAE - Indo-UAE DTAA - the market study being in the nature of Technical Services (FTS), is in the nature of information concerning commercial experience and hence Royalty. Hence it is liable to TDS.

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