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Telecom Bandwidth Use Not Considered Royalty Income Under India-Singapore DTAA Article 12(3.

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Full Text of the Document

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....Royalty / Fees for technical services (FTS) - Receipts for use of telecom bandwidth facility - India-Singapore DTAA - the receipts from internet bandwidth charges cannot be treated as royalty income under Article 12(3) of India-Singapore DTAA. - AT....

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