29 February 2024
What is the nature of payment. To seek relief in the Withholding Tax Rates, NRI/Foreign Citizen can apply for Lower TDS Certificate (TDS Exemption Certificate) with the Jurisdictional Income Tax Authority.
01 March 2024
If the fees paid by an Indian company to a foreign company for availing of services in relation to computer software are regarded as “fees for technical / included services”, they could be subject to withholding tax in India at the rate of 20% on gross basis .
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