UAE Market Study Payment Classified as Royalty u/s 195, Subject to TDS Due to Indo-UAE DTAA.
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....TDS u/s 195 - payment for a market study in UAE - Indo-UAE DTAA - the market study being in the nature of Technical Services (FTS), is in the nature of information concerning commercial experience and hence Royalty. Hence it is liable to TDS.....




TaxTMI
TaxTMI