Section 195: Tax Deduction Applies Only if Services Are Utilized and Rendered in India; Outside Services Not Taxable.

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....TDS u/s 195 - Both the conditions have to be satisfied simultaneously, that is, the services which are source of income should be utilized in India and services should have been rendered in India. However, if the second limb is not satisfied that is, services have been rendered outside India, then same was held to be outside the purview of taxability in India. - AT....