Does ICDS-IV apply to incomes in the nature of interest, royalty, or fees for technical services?

Does ICDS-IV apply to incomes in the nature of interest, royalty, or fees for technical services? https://www.taxtmi.com/manuals?id=3545 ICDS-IV governs the computation of income comprising interest, royalty and fees for technical services where such receipts are taxable on a gross basis in the hands of non-residents, and the accounting and computation principles of ICDS-IV must be applied to determine taxable income in these categories. en-us Tue, 12 Dec 2023 14:44:00 +0530 Tue, 12 Dec 2023 15:17:00 +0530 TaxTMI RSS Generator Does ICDS-IV apply to incomes in the nature of interest, royalty, or fees for technical services? https://www.taxtmi.com/manuals?id=3545 ICDS-IV governs the computation of income comprising interest, royalty and fees for technical services where such receipts are taxable on a gross basis in the hands of non-residents, and the accounting and computation principles of ICDS-IV must be applied to determine taxable income in these categories. Manuals Income Tax Tue, 12 Dec 2023 14:44:00 +0530 https://www.taxtmi.com/manuals?id=3545