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Income Tax - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Income accrued in India - Taxability of foreign income in India ...

Income Tax

August 7, 2023

Income accrued in India - Taxability of foreign income in India - Royalty receipt - Only difference is that it relates to royalty under India- Switzerland DTAA, and Article 12 of DTAA defines royalty and fees for technical services in the same manner and also the DTAA provisions of India-Germany and India-Switzerland are similar. - AT

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