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Income Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Withholding tax credit deducted by US based subsidiary of the ...

Income Tax

September 1, 2018

Withholding tax credit deducted by US based subsidiary of the assessee company in USA on payment of interest loan - Indo-US DTAA - If the TDS certificate is produced by the assessee, then such tax which has been withheld, Assessing Officer has to give credit of such withholding tax by the US Company which is the mandate of Article 25.

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