https://www.taxtmi.com/forum/issue?id=118153 The withholding tax concession inquiry turns on the existence of a Permanent Establishment (PE) in India: if a PE exists, whether specific services under a procurement agreement are connected with that PE does not change the statutory focus on PE presence. Terms of the agreement and the remittee's documentation may supply factual clarity relevant to Form 1CB and withholding compliance. en-us Mon, 12 Sep 2022 08:58:20 +0530 Thu, 23 Jan 2025 15:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118153 The withholding tax concession inquiry turns on the existence of a Permanent Establishment (PE) in India: if a PE exists, whether specific services under a procurement agreement are connected with that PE does not change the statutory focus on PE presence. Terms of the agreement and the remittee's documentation may supply factual clarity relevant to Form 1CB and withholding compliance. Discussion-Forum Income Tax Mon, 12 Sep 2022 08:58:20 +0530 https://www.taxtmi.com/forum/issue?id=118153