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Income Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

TDS u/s 195 - remittance of USD 14,000 towards “training fees” - ...

Income Tax

September 1, 2018

TDS u/s 195 - remittance of USD 14,000 towards “training fees” - India-USA Tax Treaty - Foreign entity is not having P.E. in India - It is not a case of “make available” any technology etc. to the assessee - No TDS (withholding tax) liability.

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