Share:   Share on facebook   Share on twitter   Share on linkedin

Discussions Forum
Home Forum Income Tax This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

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

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

  • Contents

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.

Post Reply

Posts / Replies

Showing Replies 1 to 1 of 1 Records

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


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.


Post Reply