https://www.taxtmi.com/highlights?id=38825 TDS u/s 195 - Payments for software licenses fees as 'Royalty' as per Section 9(1)(vi) - Unilateral amendment by the Indian Government to the term ‘royalty’ by way of amendment to section 9(1)(vi) of the Act cannot be extended to the meaning of the term ‘royalty’ defined under DTAA. - AT en-us Tue, 10 Apr 2018 13:44:43 +0530 Tue, 10 Apr 2018 13:44:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=38825 TDS u/s 195 - Payments for software licenses fees as 'Royalty' as per Section 9(1)(vi) - Unilateral amendment by the Indian Government to the term ‘royalty’ by way of amendment to section 9(1)(vi) of the Act cannot be extended to the meaning of the term ‘royalty’ defined under DTAA. - AT Highlights Income Tax Tue, 10 Apr 2018 13:44:43 +0530 https://www.taxtmi.com/highlights?id=38825