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Income Tax - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Income accrued in India - Taxability as Royalty income - the ...

Income Tax

February 13, 2021

Income accrued in India - Taxability as Royalty income - the income earned by the assessee from sale of software, either directly to the customers in India or through Distributors or Resellers constitutes its business income and not the Royalty income. As admittedly the assessee did not have any Permanent Establishment in India, such income will not magnetize Indian taxation. - AT

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