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Income Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

FTS received by the assessee from rendering of technical ...

Income Tax

December 19, 2019

FTS received by the assessee from rendering of technical services - such income by way of FTS is to be subjected to tax @ 10% under article 12 of the treaty and cannot be subject to tax @ 20% as contemplated by the AO.

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