TMI BlogTDS u/s 195 - payment towards 'fees for technical services' (FTS) - payment to the scientists who were...TDS u/s 195 - payment towards 'fees for technical services' (FTS) - payment to the scientists who were non-resident Indians, residing in Switzerland - they have not stayed in India for 183 days or more and have no fixed PE in India - TDS is not required to be deducted. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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