Non-Resident Technical Service Fees in India Taxable u/s 44BB, Per DTAA with Netherlands, Australia, USA, Russia.

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....Income accrued in India - Taxability of the receipts of non-resident in India - fees for technical services as per the provisions of the DTAA or as per the provisions of section 44BB - India and DTAA with Netherlands, Australia, USA & Russia - scope of ‘make available’ clause - To be Taxable u/s 44BB only.....