With holding tax rare

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An Hotel industry is subscribing to the media channel in US which enable the customers to book hotel . These are internet services. Whether the payment to them subject to TDS in India. If so under what clause of DTAA agreement Regards G L SRINIVASA RAO
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since they don't have PE in India hence their income is not taxable.. and also I don't think the same is liable to Equilisation Levy as it is not for online space advertisement

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