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No TDS Required on Payments to Non-Resident Indian Scientists in Switzerland for Technical Services per Section 195.

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Full Text of the Document

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....TDS u/s 195 - payment towards 'fees for technical services' (FTS) - payment to the scientists who were non-resident Indians, residing in Switzerland - they have not stayed in India for 183 days or more and have no fixed PE in India - TDS is not required to be deducted.....

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