FTS Taxable under 115A
This query is : Open
17 September 2026
1.What are the exact conditions that must be satisfied for FTS to qualify for the 20% rate under Section 115A(1)(b)?
2.In particular, Section 115A refers to FTS received from Government/Indian concern in pursuance of an agreement and contains conditions regarding Central Government approval/industrial policy. Are these conditions applicable to every FTS payment?
3.If the conditions of Section 115A are not satisfied, what would be the correct TDS rate under Section 195 in a non-DTAA case?
4.What documents/forms are required to substantiate the 20% rate—Form 15CA/15CB, PAN, TRC, Form 10F, agreement, declarations, etc.?
5.Is Form 15CB mandatory for applying the 20% rate under Section 115A?
2.In particular, Section 115A refers to FTS received from Government/Indian concern in pursuance of an agreement and contains conditions regarding Central Government approval/industrial policy. Are these conditions applicable to every FTS payment?
3.If the conditions of Section 115A are not satisfied, what would be the correct TDS rate under Section 195 in a non-DTAA case?
4.What documents/forms are required to substantiate the 20% rate—Form 15CA/15CB, PAN, TRC, Form 10F, agreement, declarations, etc.?
5.Is Form 15CB mandatory for applying the 20% rate under Section 115A?
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Reopen of assessment proceeding
- Depreciation of fixed assets- coop housing society in mumbai
- TDS on Consultancy- Non DTAA
- EPF FULL & FINAL RULES IN 2026
- Management System (IMS)
- Condonation . E-Verification of last year return .
- Rental income gst and it purpose
- COMMERCIAL INVOICE FOR MATERIAL AND FREIGHT
- Eway bill generation from place other than registeted
- FTS Taxable under 115A
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- STATUTORY AUDIT OF A SMALL PRIVATE COMPANY INCORPORATED ON 28.03.2025
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
- Resigning a auditor from the company for misconduct
- RCM @ 5% on Hamali charges, Transport Charges, Unloading charges we take ITC or not
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
