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Income Tax - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

Payment made for management services – DTAA between India and ...


Management Services Under India-France DTAA Taxable in India; "Make Available" Clause Not Included, Withholding Tax Required.

May 20, 2014

Case Laws     Income Tax     AAR

Payment made for management services – DTAA between India and France - the term “make available“ is not figuring in the treaty - as the consideration for the services is held to be taxable in India, the applicant will be liable to withhold tax - AAR

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