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Income Tax - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

Payment to overseas institution as fees for awarding the ...


No TDS on Payments to Overseas Institutions for Degrees and Materials; No Transfer of Technical Know-How Involved.

July 8, 2014

Case Laws     Income Tax     AT

Payment to overseas institution as fees for awarding the degrees, supplying books and course material – There is no transfer of any technical know-how or technical services - No TDS required - AT

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