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Income Tax - Highlights / Catch Notes

Home Highlights October 2012 Year 2012 This

TDS - Article 26(3) of Indo-US DTAA seeks to provide against ...


Indo-US DTAA Article 26(3) Ensures Equal Tax Deductions for Non-Residents, Promoting Fairness in International Taxation.

October 10, 2012

Case Laws     Income Tax     AT

TDS - Article 26(3) of Indo-US DTAA seeks to provide against discrimination and says that deduction should be allowed on the same condition as if the payment is made to a resident. - AT

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