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Income Tax - Highlights / Catch Notes

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TDS u/s 195 - remittances made to CGTM, France - FTS - there was ...

Case Laws     Income Tax

March 13, 2023

TDS u/s 195 - remittances made to CGTM, France - FTS - there was no question of deduction of TDS on the payment made to CGTM, France for the service rendered by them to the assessee and the payment made to them does not fall under the “fees for technical service.” Hence, it does not attract the provisions of section 195 of the Act so as to deduct TDS. - AT

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