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In view of Article 26 of DTAA between USA and India since no TDS is required to be made in case of sale of immovable properties within India therefore an assessee could not be burdened while making the payment to a non-resident for deducting tax at source u/s 195 - Tri

Income Tax - In view of Article 26 of DTAA between USA and India, since no TDS is required to be made in case of sale of immovable properties within India, therefore, an assessee could not be burdened .....

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