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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

TDS u/s 195 - financial services - services were neither ...

Income Tax

April 30, 2019

TDS u/s 195 - financial services - services were neither rendered in India nor utilized in India - explanation to Section 9(1)- though widened the scope of applicability of Section 9 but The question of non-resident having rendered services in India is quite different from such services having been consumed by the assessee in India - held not taxable in India

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