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Income Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

TDS u/s 195 - services provided by two Belgium parties cannot be ...


Belgium services not classified as technical u/s 195 of Income Tax Act; no TDS liability incurred.

March 15, 2017

Case Laws     Income Tax     AT

TDS u/s 195 - services provided by two Belgium parties cannot be considered as technical services as there was no making available of technology by the said two non-resident parties - No TDS liability - AT

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