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Income Tax - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Income deemed to accrue or arise in India - FTS under the ...

Income Tax

January 2, 2023

Income deemed to accrue or arise in India - FTS under the India-USA DTAA - provision of information technology and other administrative services - In order to invoke make available clauses, technical knowledge and skill must remain with the person receiving the services even after the particular contract comes to an end and the technical knowledge or skills of the provider should be imparted to and absorbed by the receiver so that the receiver can deploy similar technology or techniques in the future without depending upon the provider. - AT

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