Double Taxation agreements details

Hi Raju, U will get DTAA on website "www.incometaxindia.gov.in." Further, u go to International Taxation ----DTAA ---Comprehensive Agreement. Also u can refer to book by Author "R.Santhanam" and OECD Book called " Model Tax convention on Income and on Capital". Further While making payment outside India u need to keep in mind newly issued RBI Notification for obtaining Certificate from C.A. regarding remittance of money outside India and Section 195 of the Income Tax Act.

If u go to the Direct Tax recorner Taxmann's Book Referencer 10 ( R 10) u can get contrywise breakup. But only Royalty, Technical konwhow fee, interest etc will come under DTAA. I don't think that advertisement payment will come under DTAA . It will attract u/s 195.

You can visit the website incometaxindia.gov.in where you can find all the DTAA in details and all other provisions related to that.