IT Support and Back-up Services Not Taxable as Royalty or FTS under DTAA If Not Made Available in India. https://www.taxtmi.com/highlights?id=12487 Royalty / FTS – back-up services and IT support services for solving IT related problems - DTAA - unless and until the services are not made available, same cannot be taxable in India. - AT en-us Mon, 29 Apr 2013 10:12:54 +0530 Mon, 29 Apr 2013 10:12:54 +0530 TaxTMI RSS Generator IT Support and Back-up Services Not Taxable as Royalty or FTS under DTAA If Not Made Available in India. https://www.taxtmi.com/highlights?id=12487 Royalty / FTS – back-up services and IT support services for solving IT related problems - DTAA - unless and until the services are not made available, same cannot be taxable in India. - AT Highlights Income Tax Mon, 29 Apr 2013 10:12:54 +0530 https://www.taxtmi.com/highlights?id=12487