https://www.taxtmi.com/highlights?id=65798 TDS u/s 195 - the remittances made to GEISA towards use of Pro-E software or Global Web are not royalty income chargeable to tax under the Act as well as under the treaty and consequently the assessee cannot be treated as an ‘assessee-in-default’ under section 201 of the Act for non-deduction of taxes under section 195 - AT en-us Sat, 24 Sep 2022 19:15:52 +0530 Sat, 24 Sep 2022 19:15:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65798 TDS u/s 195 - the remittances made to GEISA towards use of Pro-E software or Global Web are not royalty income chargeable to tax under the Act as well as under the treaty and consequently the assessee cannot be treated as an ‘assessee-in-default’ under section 201 of the Act for non-deduction of taxes under section 195 - AT Highlights Income Tax Sat, 24 Sep 2022 19:15:52 +0530 https://www.taxtmi.com/highlights?id=65798