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Income Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Rate of TDS - payments made to non-resident entities not having ...

Income Tax

May 4, 2019

Rate of TDS - payments made to non-resident entities not having PAN - assessee correctly applied the rate of tax prescribed under the DTAAs and not as per section 206AA because the provisions of the DTAAs was more beneficial - section 206AA does not override the provisions of section 90(2)

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