Home / 
Payment to Non-Resident Sub-Arrangers Classified as Commission, Not Fee for Technical Services u/s 195 and 40(a)(i.
X X X X Extracts X X X X
X X X X Extracts X X X X
....TDS on Arrangers Fees - whether fee for technical services (FTS) or commission - u/s 195 r.w.s. 40(a)(i) -The amount paid by the assessee to the non-residents sub-arrangers was not a fees for managerial or technical or consultancy services - AT....
TaxTMI