Services definition expands to include technical and professional fees for withholding obligations under income tax provisions. For purposes of withholding under the Income Tax Act, the concept of services for section 194-O is construed to include fees characterized as fees for ... Summary
Services definition expands to include technical and professional fees for withholding obligations under income tax provisions.
For purposes of withholding under the Income Tax Act, the concept of services for section 194-O is construed to include fees characterized as fees for technical services and fees for professional services as those terms are defined in the Explanation to section 194J.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
