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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Income accrued in India - Taxability of the receipts of ...

Income Tax

March 20, 2019

Income accrued in India - Taxability of the receipts of non-resident in India - fees for technical services as per the provisions of the DTAA or as per the provisions of section 44BB - India and DTAA with Netherlands, Australia, USA & Russia - scope of ‘make available’ clause - To be Taxable u/s 44BB only.

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