CBDT circular on Tax deduction at source from payment made to foreign shipping companies

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Tax deduction at source from payment made to foreign shipping companies

Circular: No. 723, dated 19-9-1995.

1. Representations have been received regarding the scope of sections 172, 194C and 195 of the Income-tax Act, 1961, in connection with tax deduction at source from payments made to the foreign shipping companies or their agents.

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