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    <title>BGIL Employee Services Deemed Routine, Not &#039;Technical Services&#039; Under India-UK DTAA, No TDS Under Sec 195.</title>
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    <description>TDS u/s 195 - time-writing charges - The service provided by employees of BGIL are merely in the nature of routine support services and, therefore, cannot be termed as ‘FTS’ under Article 13 of the India UK DTAA.</description>
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