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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