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Payment to Chemical Abstract Services USA for SciFinder access not considered royalty under TDS Section 195; no withholding tax.

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....TDS u/s 195 - payment made to Non-Resident, viz. Chemical Abstract Services USA, for online access to the database system "SciFinder" - not in the nature of royalty - revenue could not demonstrate as to how there was use of copyright - No TDS / withholding tax liability - AT....

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