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          Fees for technical services: defines consideration for managerial, technical or consultancy services, excluding construction projects and salary income. Definition of Fees for technical services: any consideration, including any lump sum, for rendering managerial, technical or consultancy services, including provision of technical or other personnel; excludes consideration for construction, assembly, mining or similar projects undertaken by the recipient and excludes amounts chargeable as Salaries.
                            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.

                                  Fees for technical services: defines consideration for managerial, technical or consultancy services, excluding construction projects and salary income.

                                  Definition of Fees for technical services: any consideration, including any lump sum, for rendering managerial, technical or consultancy services, including provision of technical or other personnel; excludes consideration for construction, assembly, mining or similar projects undertaken by the recipient and excludes amounts chargeable as Salaries.


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