https://www.taxtmi.com/forum/issue?id=1835 The issue is whether the DTAA withholding rate for technical services to nonresident companies is final or must be increased by domestic surcharge and education cess. One position applies the DTAA rate alone; an opposing position treats the DTAA as the basic rate to which surcharge and cess are added. Contributors note departmental circulars supporting the treaty-rate-as-final view, while others rely on statutory charging measures to justify adding surcharge and cess to determine the TDS deduction. en-us Fri, 26 Mar 2010 16:50:42 +0530 Thu, 23 Jan 2025 15:58:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1835 The issue is whether the DTAA withholding rate for technical services to nonresident companies is final or must be increased by domestic surcharge and education cess. One position applies the DTAA rate alone; an opposing position treats the DTAA as the basic rate to which surcharge and cess are added. Contributors note departmental circulars supporting the treaty-rate-as-final view, while others rely on statutory charging measures to justify adding surcharge and cess to determine the TDS deduction. Discussion-Forum Income Tax Fri, 26 Mar 2010 16:50:42 +0530 https://www.taxtmi.com/forum/issue?id=1835