Section 195: "Fees for Technical Services" should align with DTAA's narrow definition, affecting withholding tax on professional services.
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....TDS u/s 195 - professional services - Fees for Technical Services (FTS) - the definition of “Fees for Technical Services” has to be given a restrictive meaning similar to that of the expression “Fees for Technical Services” appearing in the DTAA between India and U.K.....
TaxTMI