https://www.taxtmi.com/highlights?id=57987 Income taxable in India - TDS on payment to Federal Aviation Agency FAA -USA - the payments are not excluded from the purview of Section 196 on this ground. FAA per se cannot be treated as a foreign sovereign Government. There is no general immunity from taxation unless specified which is found absent by going through the agreements entered between the two organizations. That leads to a conclusion that the taxability is determined based on the law of the land and the treaties entered between two nations as sovereign entities. - AT en-us Sat, 15 May 2021 15:37:21 +0530 Sat, 15 May 2021 15:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57987 Income taxable in India - TDS on payment to Federal Aviation Agency FAA -USA - the payments are not excluded from the purview of Section 196 on this ground. FAA per se cannot be treated as a foreign sovereign Government. There is no general immunity from taxation unless specified which is found absent by going through the agreements entered between the two organizations. That leads to a conclusion that the taxability is determined based on the law of the land and the treaties entered between two nations as sovereign entities. - AT Highlights Income Tax Sat, 15 May 2021 15:37:21 +0530 https://www.taxtmi.com/highlights?id=57987