https://www.taxtmi.com/acts?id=32007 Amendments to section 10 add an exemption for income to non-residents (not being companies) by way of royalty or fees for technical services rendered to the National Technical Research Organisation; broaden a clause term from "employee" to "assessee"; add a proviso making specified disallowance and payment provisions apply mutatis mutandis when determining amounts of application; exclude certain long-term capital gains from a clause where arising from transfers of equity shares, equity-oriented fund units, or business trust units; and insert clarifying phrases expanding scope and covering payments on termination of agreements. en-us Mon, 19 Mar 2018 14:32:40 +0530 Sat, 03 May 2025 13:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32007 Amendments to section 10 add an exemption for income to non-residents (not being companies) by way of royalty or fees for technical services rendered to the National Technical Research Organisation; broaden a clause term from "employee" to "assessee"; add a proviso making specified disallowance and payment provisions apply mutatis mutandis when determining amounts of application; exclude certain long-term capital gains from a clause where arising from transfers of equity shares, equity-oriented fund units, or business trust units; and insert clarifying phrases expanding scope and covering payments on termination of agreements. Act-Rules F. Acts / Amendment Acts Mon, 19 Mar 2018 14:32:40 +0530 https://www.taxtmi.com/acts?id=32007