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Income Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

TDS u/s 195 - intranet charges, payment of SAP software - the ...

Income Tax

January 4, 2018

TDS u/s 195 - intranet charges, payment of SAP software - the technical support would also be provided by SAP, a German company and not by the recipient of the expenditure. In view of this, the above software receipt is scientific equipment under the Act and India Germany Tax Treaty. - TDS liability confirmed. - AT

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