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Rate for royalties and fees for technical services(foreign)

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(Querist)
11 May 2015 What is the rate to be deducted for TDS on royalties and fees for technical services for foreign remittances? Is it 25.75% or 10.3%? Is the new budget amendment of 10.3% effective or only proposed?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
11 May 2015 The 10.3% rate is effective from 01-04-2015.

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