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Income Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

FTS received by the assessee from rendering of technical ...


Tax on Technical Services Income Set at 10% Under Article 12; Overturns AO's Proposed 20% Rate.

December 19, 2019

Case Laws     Income Tax     AT

FTS received by the assessee from rendering of technical services - such income by way of FTS is to be subjected to tax @ 10% under article 12 of the treaty and cannot be subject to tax @ 20% as contemplated by the AO.

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