https://www.taxtmi.com/manuals?id=2792 Payments characterised as Fees for Technical Services or royalty are deemed to accrue in India when payable by the Government or residents (unless used for business or income earning outside India) or when payable by non residents where the rights, property, information or services are used for business in India or for earning income in India. FTS includes consideration for managerial, technical or consultancy services, excluding construction/assembly/mining projects and amounts chargeable as salaries; deemed income is includible in a non resident's total income even if services are rendered outside India. en-us Thu, 01 Jun 2023 10:45:00 +0530 Wed, 21 Feb 2024 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2792 Payments characterised as Fees for Technical Services or royalty are deemed to accrue in India when payable by the Government or residents (unless used for business or income earning outside India) or when payable by non residents where the rights, property, information or services are used for business in India or for earning income in India. FTS includes consideration for managerial, technical or consultancy services, excluding construction/assembly/mining projects and amounts chargeable as salaries; deemed income is includible in a non resident's total income even if services are rendered outside India. Manuals Income Tax Thu, 01 Jun 2023 10:45:00 +0530 https://www.taxtmi.com/manuals?id=2792