Convention between India and Norway for the Avoidance of Double Taxation - Amendment in Article 13 relating to Royalties & Fess for Technical Services - 368/2006 - Income Tax Act, 1961
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Taxation of royalties and fees for technical services: treaty updated to adopt a lower source tax rate consistent with other agreements. Amendment implements the treaty mechanism matching a lower source tax rate for royalties and fees for technical services where a later agreement with a third State provides a lower rate, substituting the previously specified maximum rate with a lower rate in the implementing notification and specifying effective dates for the change.
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.
Taxation of royalties and fees for technical services: treaty updated to adopt a lower source tax rate consistent with other agreements.
Amendment implements the treaty mechanism matching a lower source tax rate for royalties and fees for technical services where a later agreement with a third State provides a lower rate, substituting the previously specified maximum rate with a lower rate in the implementing notification and specifying effective dates for the change.
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