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Income Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

TDS u/s 195 - payment made to Non-Resident, viz. Chemical ...

Income Tax

January 10, 2017

TDS u/s 195 - payment made to Non-Resident, viz. Chemical Abstract Services USA, for online access to the database system "SciFinder" - not in the nature of royalty - revenue could not demonstrate as to how there was use of copyright - No TDS / withholding tax liability - AT

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