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Income Tax - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

DTAA between India and USA - professional service for ...


India-USA DTAA exempts professional consultancy services provided outside India from TDS deduction requirements. No TDS liability under DTAA.

June 20, 2012

Case Laws     Income Tax     AT

DTAA between India and USA - professional service for consultancy rendered outside India and not for supply of scientific, technical, industrial or commercial knowledge or information. - there was no liability to deduct TDS - AT

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