Subscription Fees Not Taxable as Royalty or FTS u/s 9 of Indian Income Tax Act and India-Germany Tax Treaty.

Subscription Fees Not Taxable as Royalty or FTS u/s 9 of Indian Income Tax Act and India-Germany Tax Treaty. https://www.taxtmi.com/highlights?id=58050 Income accrued in India -Treating subscription fee received from the clients in India as Royalty/FTS within the meaning of section 9(1)(vi) and 9(1)(vii) r.w. Article -12 of India Germany Tax Treaty - Subscription fee received by the assessee is not in the nature of Royalty/FTS, the same is not taxable in India - AT en-us Thu, 20 May 2021 15:08:20 +0530 Thu, 20 May 2021 15:08:20 +0530 TaxTMI RSS Generator Subscription Fees Not Taxable as Royalty or FTS u/s 9 of Indian Income Tax Act and India-Germany Tax Treaty. https://www.taxtmi.com/highlights?id=58050 Income accrued in India -Treating subscription fee received from the clients in India as Royalty/FTS within the meaning of section 9(1)(vi) and 9(1)(vii) r.w. Article -12 of India Germany Tax Treaty - Subscription fee received by the assessee is not in the nature of Royalty/FTS, the same is not taxable in India - AT Highlights Income Tax Thu, 20 May 2021 15:08:20 +0530 https://www.taxtmi.com/highlights?id=58050