Income accrued in India - TDS u/s 195 - fees for included ...

Income Tax

March 21, 2022

Income accrued in India - TDS u/s 195 - fees for included services (FTS) - USA DTAA - the PGCIL would not apply technology on its own. It would continue to depend on the assessee for provision of software and hardware maintenance and support services in the future. Thus, keeping in view of the facts and circumstances of the case, receipts from PGCIL do not qualify as 'fees for included services' under articles 12(4)(a) and 12(4)(b) of India - US DTAA. - AT

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Income accrued in India - TDS u/s 195 - fees for included ...

Income Tax

March 21, 2022

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