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Income Tax - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

TDS u/s 195 - Fees or Technical Services (FTS) - Remittances ...

Income Tax

December 5, 2022

TDS u/s 195 - Fees or Technical Services (FTS) - Remittances made towards general training services - Article-12 of DTAA - the services as availed by the assessee is covered in none of these clauses. Therefore, the assessee could not be obligated to deduct TDS on the same - AT

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