#section 195
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526 articlesIncome Tax
Income Tax
Consultancy charges paid to non resident for project outside India not deemed to accrue or arise in India
Income Tax
Income Tax
TDS deductor only liable for Interest & Penalty not for TDS
Income Tax
Income Tax
If non-resident agent operates outside country, no part of his income arises in India
Income Tax
Income Tax
S. 195 Withholding of tax not required on salary of seconded employee reimbursed to a foreign company since such payment is not for rendering technical services
Income Tax
Income Tax
Section 234B Interest cannot be levied on Non Resident for failure on the part of payee to deduct TDS
Income Tax
Income Tax
No Tax to be withhold on Server and Web hosting Charges under Indo-USA DTAA
Income Tax
Income Tax
Tax Residence Certificate must for claiming relief under DTAA and for issue of Form 15CB
Income Tax
Income Tax
Payments for transponder hire charges cannot be treated as ‘royalty’
Income Tax
Income Tax
No sec. 195 TDS Liability On Payer If Payee Not Assessed
Income Tax
Income Tax
No tax withholding on remittance by Indian head office to its foreign branch
Income Tax
Income Tax
Vodafone ruling effect – Exporters question TDS on foreign payment post
Income Tax
Income Tax
ARA can not be accepted if question raised in application is already pending before any authority
Income Tax
Income Tax
Income of non-resident for production of television signals for broadcasting of cricket matches in India taxable as fees for technical services on gross basis
Income Tax
Income Tax
