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Applicability of section 195.

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29 August 2016 Hello All,

Whether making any payment to Non-resident against 'Server Hosting' is covered u/s sec 195 and TDS is required to deduct? If yes,

Is it covered under royalty payments or fees for technical services?

Is there any specific exemption in DTAA between India & Italy for above mentioned payment?

29 August 2016 1 No TDS applicable for server hosting u/s 195.
2 It is not covered under royalty/fees for technical services.
As per Supreme court decision in the case of GE India technology cente P ltd.

29 August 2016 Thanks Seetharaman Sir,

So, I should not qualify Audit Report for this point as this is not applicable.




29 August 2016 Yes you should not qualify for this point.

29 August 2016 Sir, is their any point in DTAA between India and Italy that covers this point?

29 August 2016 Only royalty and technical services are covered.



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