S.80AB under Part C of Chapter VI-A of IT Act determines the Deductions on the basis of ‘Net Income'
The reason for introduction of Section 80AB of the Act was for the deductions under Part C of Chapter VI-A of the Act to be made on the...
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- Mar 16, 2021
- 5 min
Amount Paid By Indian end-users To Use Foreign Software Not 'Royalty'; No TDS Liability: SC
Amounts paid by resident Indian end-users/distributors to non-resident computer software manufacturers/suppliers, as consideration for...
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