No Income Tax on Membership / Contribution Fee Received by IZA Belgium from Indian members

In re International Zinc Association (Authority For Advance Ruling)

Question no. (1): The Liaison Office (LO) proposed to be established would not be liable to tax in India under the provisions of the Income-tax Act, 1961 or the India-Belgium DTAA.

Question no. (2): Membership fee and contribution from members received by IZA Belgium from the Indian members would not be liable to Income-tax in India under the provisions of the Income-tax Act, 1961 or the India-Belgium DTAA.

FULL TEXT OF ADVANCE RULING

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