Commercial's Handbook on double taxation avoidance agreements and tax planning for collaborations
has to furnish to the aquot;designatedaquot; bank details of payments in the prescribed form certified by a Chartered Accountant along with the income-tax challan of payment . ... the rate or rates for deduction of tax at source is lower than 30 per cent in case of royalty or fees for technical services, ... where income-tax at 30 per cent has been deducted and paid into designated banks as per instructions issued by the anbsp;...
| Title | : | Commercial's Handbook on double taxation avoidance agreements and tax planning for collaborations |
| Author | : | R. Santhanam |
| Publisher | : | - 1997 |
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