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Income Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

TDS u/s 195 - Since there is no transfer of technology or use of ...

Case Laws     Income Tax

July 6, 2018

TDS u/s 195 - Since there is no transfer of technology or use of any technology and payment is only simply for affiliation, the above amount cannot be considered as ‘royalty’ either under the provisions of Income Tax Act or under the provisions of DTAA.

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