URGENT USA DTAA

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Amarjeet Singh (Querist)
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19 April 2008 If a person of USA prviding consultany to Indian Company .And he has been provided a house in India by the company . My question is now this house shall be treated as PE of USA person in regard to Article 12 of USA treaty and for section 44DA of the Income Tax Act,1961 or not.

R.V.RAO

R.V.RAO (Expert)
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19 April 2008 THE DEFINITION OF PERMANENT EST.IN CLAUSE (iiia) OF SEC 92F states ...as a fixed place of business through which the business of the enterprise is wholly or partly done.
THUS A HOUSE PROVIDED TO CONSULTANT IS NOT A PLACE OF BUSINESS NOR THROUGH WHICH THE BUSINESS OF THE ENTERPRISE IS DONE,UNLESS IT HAS BEEN EXPRESSLY DECLARED AS A BUSINESS PLACE .
AS LONG AS THERE IS NO SUCH DECLARATION SPECIFICALLY,IT IS NOT PE.
R.V.RAO