Royalty and technical fees taxation: treat connected receipts as business profits with restricted deductions and audit obligations. Income by way of royalty or fees for technical services received from Government or an Indian concern by a non-resident or foreign company is to be ... Summary
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Royalty and technical fees taxation: treat connected receipts as business profits with restricted deductions and audit obligations.
Income by way of royalty or fees for technical services received from Government or an Indian concern by a non-resident or foreign company is to be computed under Profits and gains of business or profession where the non-resident carries on business in India through a permanent establishment or performs services from a fixed place in India and the right, property or contract is effectively connected with that establishment; deductions not wholly and exclusively incurred for the Indian establishment and amounts remitted to head office (other than reimbursements) are disallowed.
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