Home /
India-USA DTAA exempts professional consultancy services provided outside India from TDS deduction requirements. No TDS liability under DTAA.
X X X X Extracts X X X X
X X X X Extracts X X X X
....DTAA between India and USA - professional service for consultancy rendered outside India and not for supply of scientific, technical, industrial or commercial knowledge or information. - there was no liability to deduct TDS - AT....