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Management Services Under India-France DTAA Taxable in India; "Make Available" Clause Not Included, Withholding Tax Required.
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....Payment made for management services – DTAA between India and France - the term “make available“ is not figuring in the treaty - as the consideration for the services is held to be taxable in India, the applicant will be liable to withhold tax - AAR....
TaxTMI
TaxTMI