https://www.taxtmi.com/notifications?id=142168 Direction establishing a reduced withholding rate on royalties and fees for technical services paid by a resident of India to a resident of Canada where payment relates to rights first granted, or contracts signed, after the entry into force of a later OECD-member convention under which India accepted a lower rate; the directive is issued under section 90 of the Income-tax Act and the relevant surtax provision to apply that lower rate automatically. en-us Wed, 24 Jun 1992 00:00:00 +0530 Thu, 02 Jan 2025 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=142168 Direction establishing a reduced withholding rate on royalties and fees for technical services paid by a resident of India to a resident of Canada where payment relates to rights first granted, or contracts signed, after the entry into force of a later OECD-member convention under which India accepted a lower rate; the directive is issued under section 90 of the Income-tax Act and the relevant surtax provision to apply that lower rate automatically. Notifications Income Tax Wed, 24 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/notifications?id=142168