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    Income Tax

    TDS u/s 195 - the search fee and license fee were distinct from...

    Distinction Between Search Fees and License Fees u/s 195: Search Fees Not Taxable as FTS in India Per DTAA Article 12(5)(a).

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    Income TaxJune 8, 2018Case LawsAT

    TDS u/s 195 - the search fee and license fee were distinct from each other and that the search fee received under the SA was independent of the LA and was not taxable in India as FTS under Article 12(5)(a)of the DTAA

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