https://www.taxtmi.com/circulars?id=5267 Withholding on remittances such as royalties and technical fees must use the applicable rates in force: either the Finance Act rate for the year or the rate under the relevant Double Taxation Avoidance Agreement, and where a treaty is in force tax must be deducted at the rate more beneficial to the assessee. en-us Mon, 30 Oct 1995 00:00:00 +0530 Mon, 22 Sep 2008 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5267 Withholding on remittances such as royalties and technical fees must use the applicable rates in force: either the Finance Act rate for the year or the rate under the relevant Double Taxation Avoidance Agreement, and where a treaty is in force tax must be deducted at the rate more beneficial to the assessee. Circulars Income Tax Mon, 30 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5267