https://www.taxtmi.com/article/detailed?id=6171 TDS exposure on payments to nonresidents depends on the legal characterisation of the payment and applicable treaty rules: interest, royalties, fees for technical services, subscription charges, and capital receipts have been variously held taxable or non taxable depending on whether income is chargeable to tax in India, place of performance, source of income, and recent statutory amendments; exclusion for services used in business outside India and attribution of profits to Indian operations require careful factual and FAR analysis. en-us Thu, 26 Mar 2015 06:14:11 +0530 Thu, 26 Mar 2015 09:56:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6171 TDS exposure on payments to nonresidents depends on the legal characterisation of the payment and applicable treaty rules: interest, royalties, fees for technical services, subscription charges, and capital receipts have been variously held taxable or non taxable depending on whether income is chargeable to tax in India, place of performance, source of income, and recent statutory amendments; exclusion for services used in business outside India and attribution of profits to Indian operations require careful factual and FAR analysis. Articles Income Tax Thu, 26 Mar 2015 06:14:11 +0530 https://www.taxtmi.com/article/detailed?id=6171