Should Company file ITR?

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If a foreign company is earning royalty from India and taking the benefit of DTAA and TDS is deducted @ 10% not 10.4%

Is the company liable to file the Income tax return?
Replies (2)
Hai, Every company or Firm is mandatorly to file ITR u/s 139
It's applicable for every local authority , individual and a person , a company or a firm.

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