https://www.taxtmi.com/acts?id=46481 The amendment adds a proviso excluding the clause's application to fees for technical services payable under agreements made before a specified cutoff and approved by the Central Government, and inserts an Explanation deeming later agreements as pre-cutoff if made in accordance with proposals previously approved by the Central Government; the existing Explanation is renumbered as Explanation 2. en-us Fri, 20 Dec 2024 16:09:09 +0530 Fri, 20 Dec 2024 16:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46481 The amendment adds a proviso excluding the clause's application to fees for technical services payable under agreements made before a specified cutoff and approved by the Central Government, and inserts an Explanation deeming later agreements as pre-cutoff if made in accordance with proposals previously approved by the Central Government; the existing Explanation is renumbered as Explanation 2. Act-Rules F. Acts / Amendment Acts Fri, 20 Dec 2024 16:09:09 +0530 https://www.taxtmi.com/acts?id=46481