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Withholding Tax Concession for the purpose of Form 1CB, Income Tax

Issue Id: - 118153
Dated: 12-9-2022
By:- JAYANTL AASHER
Withholding Tax Concession for the purpose of Form 1CB

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Can the following be treated as NO PE Certificate from the foreign remittee for the purpose of withholding tax concession ?

We have a PE in India during the year but the services mentioned under Procurement Expense Agreement dt.......... are not connected with PE in India.

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1 Dated: 20-9-2022
By:- Manoranjan Behera

Hi

The conditions as envisaged in the provisions related to withholding tax says about having a PE in India. So the expenses incurred is related to the PE or not, does not make any difference. But terms of agreement may give some insights to give a clear view.


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