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- Fee for Technical Services - Non-Resident - CA Final International Taxation Elective Paper 6C - CA Arinjay Jain
Fts payable by Indian Government to nr DEEMED TO ACCRUE OR ARISE IN INDIA - SECTION 9(1)(vii)
Fts payable by Indian resident DEEMED TO ACCRUE OR ARISE IN INDIA - SECTION 9(1)(vii)
Fts payable by non-resident DEEMED TO ACCRUE OR ARISE IN INDIA - SECTION 9(1)(vii)
Meaning of fees for technical services – EXPLANATION 2 TO SECtion 9(1)(vii)
FEES FOR TECHNICAL SERVICES – Explanation 2 to SECTION 9(1)(vii)
Points to consider
Factors that do not effect taxation of INTEREST, ROYALTY AND FTS – Explanation to section 9(2)
