No TDS Required on General Training Services Remittances u/s 195; Not Classified as Technical Services in DTAA Article 12.

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....TDS u/s 195 - Fees or Technical Services (FTS) - Remittances made towards general training services - Article-12 of DTAA - the services as availed by the assessee is covered in none of these clauses. Therefore, the assessee could not be obligated to deduct TDS on the same - AT....