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Income Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

TDS u/s 195 - Both the conditions have to be satisfied ...

Income Tax

July 23, 2016

TDS u/s 195 - Both the conditions have to be satisfied simultaneously, that is, the services which are source of income should be utilized in India and services should have been rendered in India. However, if the second limb is not satisfied that is, services have been rendered outside India, then same was held to be outside the purview of taxability in India. - AT

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