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Income Tax - Highlights / Catch Notes

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TDS on payment for web based training fees - in the absence of ...


Web-Based Training Fees Not Classified as 'Technical Services'; No TDS Liability Due to Lack of Technology Transfer.

June 26, 2019

Case Laws     Income Tax     AT

TDS on payment for web based training fees - in the absence of any transfer of technology, the payment is not covered under the definition of ‘fees for technical services’ (FTS) - No TDS liability on payments made for web based training.

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