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Exemption from tax for royalty payment to foreign companies

This query is : Resolved 

10 August 2011 Dear sir,
We are paying royalty to foreign companies for technical services.Is it exempt from tax.

10 August 2011 Hi,

Please refer section 6,9,90 and relevant DTAA

10 August 2011 there is new notification u/s 10(6c) for payment of technical services to foreign companies.

10 August 2011 Section 10(6c) refers to few notified foreign companies. So I don't think we can apply it all foreign companies in general.

However, normally royalty income shall be taxable in India both under Income Tax Act and DTAA.


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