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Income Tax - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Income deemed to accrue or arise in India - fees for technical ...

Income Tax

August 28, 2023

Income deemed to accrue or arise in India - fees for technical services - the assessee is making available RCITP all reports, analysis, tests, tables, plans, drawings or other documents in any form including electronic or printed form for the use of RCITP which enables RCITP to apply and use all these deliverables for its business purposes - Taxable u/A 12 of India-Singapore DTAA - AT

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