https://www.taxtmi.com/highlights?id=61336 Accrual of income in India - Royalty / FTS - the software maintenance fees, consulting charges and training fees which are incidental to software license fee, assumes same character as that of software license fee - Even the software maintenance, consulting charges and training fees which are incidental to software maintenance fee cannot come within the purview of FTS within clause 5 of Article 12 of the treaty - AT en-us Sat, 08 Jan 2022 13:22:45 +0530 Sat, 08 Jan 2022 13:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61336 Accrual of income in India - Royalty / FTS - the software maintenance fees, consulting charges and training fees which are incidental to software license fee, assumes same character as that of software license fee - Even the software maintenance, consulting charges and training fees which are incidental to software maintenance fee cannot come within the purview of FTS within clause 5 of Article 12 of the treaty - AT Highlights Income Tax Sat, 08 Jan 2022 13:22:45 +0530 https://www.taxtmi.com/highlights?id=61336