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IPLC Payments Classified as 'Royalty' u/s 9(1)(vi) of Income Tax Act; TDS Applicable Per Section 195.

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....Royalty u/s 9(1)(vi) - TDS u/s 195 – hiring of International Private Leased Circuits [IPLC] - the consideration being for the use and right to use of the process, it is ‘Royalty’ - AT....

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