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    <title>No TDS Required on Fees for Technical Services Abroad u/s 195, Income Not Arising in India.</title>
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    <description>TDS u/s 195 - fees for technical services - receipt of services outside India - setting up a new office and godown for the purpose of boosting its exports - Business connection - the same has not accrued or arisen in India and hence, no tax need be deducted u/s 195</description>
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