https://www.taxtmi.com/highlights?id=72839 TDS u/s 195 - professional fees paid outside India - it cannot go to the article of ‘other income’ only because of the reason that FTS article is not there in the Double Taxation Avoidance Agreement. - To bring it under article “ other Income “, it has to be established first that income stream does not fall in any other article of DTAA. Undisputedly, all the recipient are in the business of the services. Therefore there income first classify under article of Business income. - No TDS liability - AT en-us Wed, 01 Nov 2023 08:47:59 +0530 Wed, 01 Nov 2023 08:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72839 TDS u/s 195 - professional fees paid outside India - it cannot go to the article of ‘other income’ only because of the reason that FTS article is not there in the Double Taxation Avoidance Agreement. - To bring it under article “ other Income “, it has to be established first that income stream does not fall in any other article of DTAA. Undisputedly, all the recipient are in the business of the services. Therefore there income first classify under article of Business income. - No TDS liability - AT Highlights Income Tax Wed, 01 Nov 2023 08:47:59 +0530 https://www.taxtmi.com/highlights?id=72839