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TR Vol-182 Issue-9, 27-Dec-2021
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Heading
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Table of Contents
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Page
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| Chapter 1 : Interest, Royalty, Fees for Technical Services or Other Sum, Without Deduction of Tax at Source Paid Outside India [Section 40(a)(i)] |
2
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| Chapter 2 : Section 40(a)(i) held not applicable |
13
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| Chapter 3 : Section 40(a)(i) held applicable |
27
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| Chapter 4 : Payments to Residents Without Tax Deduction [Section 40(a)(ia)] |
29
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