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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

TDS u/s 195 - payment made towards web hosting charges to Amazon ...

Income Tax

October 29, 2018

TDS u/s 195 - payment made towards web hosting charges to Amazon Web Services LLC (USA) - Indo-US DTAA - Even if the retrospective amendment is held to be applicable, the case of assessee of payment to Amazon being outside the scope of said Explanation 2(iva) to section 9(1)(vi) cannot make the assessee liable to deduct tax at source.

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