https://www.taxtmi.com/highlights?id=32927 TDS u/s 195 - payment for software - the ‘royalty’ has been specifically defined in the treaty and amendment to the definition of such term under the Act would not have any bearing on the definition of such term in the context of DTAA. A treaty which has entered between the two sovereign nations, then one country cannot unilaterally alter its provision - AT en-us Fri, 20 Jan 2017 07:25:44 +0530 Fri, 20 Jan 2017 07:25:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=32927 TDS u/s 195 - payment for software - the ‘royalty’ has been specifically defined in the treaty and amendment to the definition of such term under the Act would not have any bearing on the definition of such term in the context of DTAA. A treaty which has entered between the two sovereign nations, then one country cannot unilaterally alter its provision - AT Highlights Income Tax Fri, 20 Jan 2017 07:25:44 +0530 https://www.taxtmi.com/highlights?id=32927