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Server Subscription Fees to USA Non-Taxable in India: No TDS Needed u/s 40(a)(ia) and Article 12 DTAA.

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....Disallowance u/s. 40(a)(ia) - TDS u/s 195 - no PE - Article 12 of DTAA between India and USA - Royalties and Fees for Included Services - payments for subscription fees for accessing the server of Intelliqip for the pump data - payments is non-taxable in India and therefore no TDS is deducted which in the nature of subscription....