TMI BlogTDS on Payment made for transfer of user rights of software - no liability can be fastened on the...TDS on Payment made for transfer of user rights of software - no liability can be fastened on the assessee to deduct tax at source on the basis of subsequent amendments made in the Act, in relation to earlier payments made to Non-residents, when the said amendment was not in force - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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