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Income Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

TDS - roaming / inter–connectivity charges paid by the assessee ...

Income Tax

June 4, 2016

TDS - roaming / inter–connectivity charges paid by the assessee to other telecom networks not being in the nature of fees for technical services will not attract the provisions of section 194J as there is no human intervention in providing the roaming services. - AT

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