Income arising to foreign company by way of fees for technical services – Notified foreign company – EADS Deutschland GmbH, Germany notified u/s 10(6C) of The Income Tax Act

Section 10(6C) Of The Income-Tax Act, 1961 – Income Arising To Foreign Company By Way Of Fees For Technical Services – Notified Foreign Company – Eads Deutschland GmbH, Germany Notified U/S 10(6C)

NOTIFICATION NO. 40/2011 [F. NO. 200/3/2011-ITA.I], DATED 29-7-2011

In exercise of the powers conferred by clause (6C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government herby notifies that any income arising to M/s. EADS Deutschland GmbH Worthstrable 85,89077 Ulm Germany by way of fees for technical services received in pursuance of the agreement entered into by the Government of India with M/s. EADS Deutschland GmbH, dated the 22nd June, 2010, for providing Consultancy Services for Airborne Early Warning and Control System, connected with security of India shall not be included in computing the total income of a previous year of the said company under the said Act.

Related posts:

1. Section 10(6C) of the Income-tax Act, 1961 – Income arising to foreign company by way of fees for technical services – Notified companies
2. Section 10(6C) of the Income-tax Act, 1961 – Fees for technical services to foreign companies – Notified foreign company – Rolls Royce Defense Services Inc.
3. Scheme of taxation of royalties or fees for technical services received by a tax resident of Germany having its PE in India
4. Consideration paid to a foreign company for operating and maintaining a power plant cannot be considered as fees for technical services
5. Fees received by Canadian company for providing technical drawings and reports would qualify as Fees for Included Services under India-Canada tax treaty