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Income Tax - Highlights / Catch Notes

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TDS u/s 195 - professional services - Fees for Technical ...

Income Tax

February 15, 2019

TDS u/s 195 - professional services - Fees for Technical Services (FTS) - the definition of “Fees for Technical Services” has to be given a restrictive meaning similar to that of the expression “Fees for Technical Services” appearing in the DTAA between India and U.K.

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