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Payment to US Company Classified as Technical Service Under DTAA Article 12(4)(b); Tax Deduction Required Per Section 40(a)(ia.
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....Non deduction of tax u/s 40(a)(ia) – payment to non residents - the expertise and technology which was made available by the USA company is technical service within the meaning of Article 12(4)(b) of the DTAA between India and USA - AT....
TaxTMI
TaxTMI