ICICI

Surcharge on sec195 (royalty) ?


Mahesh Bingi (Tax return preparer)     20 February 2017

Mahesh Bingi
Tax return preparer 
 21 likes  433 points

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Hi, Is the surcharge applicable on Sec 195(ROYALTY), Deductee is a PANNOTAVBL & Thailand citizen. TDS deducted at 10.0000% u/s 206AA DTAA Act & IT rule 37BC.




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