https://www.taxtmi.com/acts?id=47862 Amendment broadens Section 80-O to include residents (other than companies) and to cover "technical or professional services"; it removes the requirement for an agreement approved by revenue officials and omits the first and second provisos while altering the third. The Explanation adds that "services rendered or agreed to be rendered outside India" includes services rendered from India but excludes services rendered in India, thereby redefining the territorial scope of qualifying services. en-us Mon, 27 Jan 2025 12:39:06 +0530 Mon, 27 Jan 2025 16:21:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47862 Amendment broadens Section 80-O to include residents (other than companies) and to cover "technical or professional services"; it removes the requirement for an agreement approved by revenue officials and omits the first and second provisos while altering the third. The Explanation adds that "services rendered or agreed to be rendered outside India" includes services rendered from India but excludes services rendered in India, thereby redefining the territorial scope of qualifying services. Act-Rules F. Acts / Amendment Acts Mon, 27 Jan 2025 12:39:06 +0530 https://www.taxtmi.com/acts?id=47862