https://www.taxtmi.com/forum/issue?id=118331 Payments for technical services to a non-resident are deemed to accrue or arise in India under Section 9 and are taxable in the non-resident's hands irrespective of a permanent establishment; withholding should follow applicable DTAA rates or Income-tax Act rates, and the payer may apply for a lower withholding certificate under Section 195. en-us Tue, 17 Jan 2023 12:43:52 +0530 Thu, 23 Jan 2025 15:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118331 Payments for technical services to a non-resident are deemed to accrue or arise in India under Section 9 and are taxable in the non-resident's hands irrespective of a permanent establishment; withholding should follow applicable DTAA rates or Income-tax Act rates, and the payer may apply for a lower withholding certificate under Section 195. Discussion-Forum Income Tax Tue, 17 Jan 2023 12:43:52 +0530 https://www.taxtmi.com/forum/issue?id=118331