News collection exemption limits source taxation for non resident reporters while service payments in country remain taxable. The amendment provides that a non resident running a news agency or publishing periodicals shall not be deemed to accrue income in India from activities confined to collection of news and views in India for transmission out of India, while explicitly declaring that income of that nature payable for services rendered in India is to be regarded as income earned in India.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
News collection exemption limits source taxation for non resident reporters while service payments in country remain taxable.
The amendment provides that a non resident running a news agency or publishing periodicals shall not be deemed to accrue income in India from activities confined to collection of news and views in India for transmission out of India, while explicitly declaring that income of that nature payable for services rendered in India is to be regarded as income earned in India.
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