Royalty Income – Finance Act, 2010 has substituted the ...
Case Laws Income Tax
February 20, 2013
Royalty Income – Finance Act, 2010 has substituted the explanation to section 9 - such income shall be included in the total income of the non-resident, whether or not (i) the non-resident has a residence or place of business or business connection in India, (ii) the non-resident has rendered services in India. - HC
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