https://www.taxtmi.com/highlights?id=40272 TDS u/s 195 - Since there is no transfer of technology or use of any technology and payment is only simply for affiliation, the above amount cannot be considered as ‘royalty’ either under the provisions of Income Tax Act or under the provisions of DTAA. en-us Fri, 06 Jul 2018 09:55:39 +0530 Fri, 06 Jul 2018 09:55:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=40272 TDS u/s 195 - Since there is no transfer of technology or use of any technology and payment is only simply for affiliation, the above amount cannot be considered as ‘royalty’ either under the provisions of Income Tax Act or under the provisions of DTAA. Highlights Income Tax Fri, 06 Jul 2018 09:55:39 +0530 https://www.taxtmi.com/highlights?id=40272