AAR Clarifies TDS Liability: Automated Solutions Without Human Intervention Aren't Technical Services u/s 195 of Income Tax Act. https://www.taxtmi.com/highlights?id=39692 TDS liability u/s 195 - Income accrued in India - fees for technical services - thus Solutions provided by the Applicant without human intervention cannot be treated as provision of technical services - AAR en-us Fri, 01 Jun 2018 13:42:35 +0530 Fri, 01 Jun 2018 13:42:35 +0530 TaxTMI RSS Generator AAR Clarifies TDS Liability: Automated Solutions Without Human Intervention Aren't Technical Services u/s 195 of Income Tax Act. https://www.taxtmi.com/highlights?id=39692 TDS liability u/s 195 - Income accrued in India - fees for technical services - thus Solutions provided by the Applicant without human intervention cannot be treated as provision of technical services - AAR Highlights Income Tax Fri, 01 Jun 2018 13:42:35 +0530 https://www.taxtmi.com/highlights?id=39692