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    <title>Payments to FOWC for business in India through a Permanent Establishment taxed as business income u/s 195.</title>
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    <description>TDS u/s 195 - FOWC carried on business in India through a PE, at the circuit, it is held that payments made to FOWC, under the RPC were business income and accordingly chargeable to tax, according to the rates applicable in India at that time. - HC</description>
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