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Date of applicability

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(Querist)
22 April 2015 From which date it s applicable : Section 115A reduce 10% from 25% on royalty and fees for technical services
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
26 April 2015 This amendment will take effect from 1st April, 2016 and will, accordingly, apply in relation to the assessment year 2016-17 and subsequent assessment years.

See link below:

http://taxguru.in/income-tax/reduction-rate-tax-royalty-fees-technical-services-case-nonresidents.html

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