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Income Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Fees for technical services remitted to non-resident – TDS - ...


Differences in "Fees for Technical Services" u/s 9 of Income Tax Act vs. Article 13 of Indo-UK Treaty.

September 11, 2014

Case Laws     Income Tax     AT

Fees for technical services remitted to non-resident – TDS - there are significant distinction between the definition as prescribed u/s.9 of IT Act of “fees for technical services“ as compared with the definition prescribed in Article 13 of Indo-UK treaty. - AT

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