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Income Tax - Highlights / Catch Notes

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TDS on Payment made for transfer of user rights of software - no ...

Income Tax

May 19, 2015

TDS on Payment made for transfer of user rights of software - no liability can be fastened on the assessee to deduct tax at source on the basis of subsequent amendments made in the Act, in relation to earlier payments made to Non-residents, when the said amendment was not in force - AT

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