CBDT Circular on Correct Rates Of Tax Applicable In Case Of Remittance To A Country With Which Double Taxation Avoidance Agreement Is In Force

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CORRECT RATES OF TAX APPLICABLE IN CASE OF REMITTANCE TO A COUNTRY WITH WHICH DOUBLE TAXATION AVOIDANCE AGREEMENT IS IN FORCE CIRCULAR NO. 728, DATED 30-10-1995 1. It has been represented to the Board that when making remittances of the nature of royalties and technical fees, tax is being deducted at source at the rates specified in…

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