07 June 2013
Agar state govt kisi foreign govt ko consultancy fee pay kar rahi hai to kya ye transaction 195 me cover hoti? Ya govt department is exempt from section 195
08 June 2013
No Govt is not exempt under Sec 195 , but it remains to be seen that whether foreign govt. can be charged by Indian Govt. for consultancy work.
Without having the facts , I shall reserve my views.