Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Beneficial DTAA withholding rates apply to royalty and fees for technical services paid to non-residents where those rates are more favourable than domestic law. Section 90(2) gives treaty provisions priority in such circumstances. The higher tax-deduction requirement for non-furnishing of PAN under section 206AA is procedural and does not override the applicable beneficial treaty rate. Accordingly, tax deducted at the relevant DTAA rate does not create a short-deduction liability merely because the PAN-based domestic withholding rate is higher; the related demand and consequential interest were deleted.
Beneficial DTAA withholding rates apply to royalty and fees for technical services paid to non-residents where those rates are more favourable than domestic law. Section 90(2) gives treaty provisions priority in such circumstances. The higher tax-deduction requirement for non-furnishing of PAN under section 206AA is procedural and does not override the applicable beneficial treaty rate. Accordingly, tax deducted at the relevant DTAA rate does not create a short-deduction liability merely because the PAN-based domestic withholding rate is higher; the related demand and consequential interest were deleted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
