TDS u/s 195 - professional charges to counsel/ lawyers outside ...

Assessee exempt from tax deduction on payments to Australian lawyers if DTAA Article 4(1) and 14 conditions met.

November 18, 2020

Case Laws Income Tax AT

TDS u/s 195 - professional charges to counsel/ lawyers outside India - The assessee is directed to produce before the assessing officer necessary details with respect to their residential status. If same is found that those parties are resident of Australia according to article 4 (1) of the Double Taxation Avoidance Agreement and the necessary conditions of article 14 are satisfied, then assessee is not required to deduct tax at source on such payment. - AT

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TDS u/s 195 - professional charges to counsel/ lawyers outside ...

Assessee exempt from tax deduction on payments to Australian lawyers if DTAA Article 4(1) and 14 conditions met.

November 18, 2020

Case Laws Income Tax AT

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