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        F. Acts / Amendment Acts

        Section 34 - Amendment of section 115A

        Finance Act, 2005
        Chapter III
        DIRECT TAXES

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        Tax on royalties and technical service fees now attracts a specified flat rate for agreements concluded after the treaty change. Effective 1 April 2006 the amendment distinguishes agreements by date: agreements after 31 May 1997 but before 1 June 2005 remain under prior clause treatment; agreements made on or after 1 June 2005 attract a specified flat rate tax on income by way of royalty and on fees for technical services when such income is included in total income.
                          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.

                                Tax on royalties and technical service fees now attracts a specified flat rate for agreements concluded after the treaty change.

                                Effective 1 April 2006 the amendment distinguishes agreements by date: agreements after 31 May 1997 but before 1 June 2005 remain under prior clause treatment; agreements made on or after 1 June 2005 attract a specified flat rate tax on income by way of royalty and on fees for technical services when such income is included in total income.


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