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Income Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

TDS u/s 195 - royalty - purchase of software - copyrighted ...

Income Tax

April 3, 2018

TDS u/s 195 - royalty - purchase of software - copyrighted articles - payments made by it to various suppliers of six countries did not amount to royalty within the definition of Article 12/13(3) of the DTAA and it was not obliged to deduct tax at source - AT

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