https://www.taxtmi.com/highlights?id=42337 TDS u/s 195 - payment made towards web hosting charges to Amazon Web Services LLC (USA) - Indo-US DTAA - Even if the retrospective amendment is held to be applicable, the case of assessee of payment to Amazon being outside the scope of said Explanation 2(iva) to section 9(1)(vi) cannot make the assessee liable to deduct tax at source. en-us Mon, 29 Oct 2018 07:47:30 +0530 Mon, 29 Oct 2018 07:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=42337 TDS u/s 195 - payment made towards web hosting charges to Amazon Web Services LLC (USA) - Indo-US DTAA - Even if the retrospective amendment is held to be applicable, the case of assessee of payment to Amazon being outside the scope of said Explanation 2(iva) to section 9(1)(vi) cannot make the assessee liable to deduct tax at source. Highlights Income Tax Mon, 29 Oct 2018 07:47:30 +0530 https://www.taxtmi.com/highlights?id=42337