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Income Tax - Highlights / Catch Notes

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TDS u/s 195 - India-UAE DTAA - payments made to Dubai Leading ...

Income Tax

November 9, 2023

TDS u/s 195 - India-UAE DTAA - payments made to Dubai Leading Technologies - It is business transaction and not in the nature of Fee for Technical Services (FTS) - there is no obligation to deduct tax at source under section 195 of the Act as the impugned payments are not chargeable to tax in India - AT

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