Case Digest: Fee for Technical Service (FTS) and Double Taxation Avoidance Agreement (DTAAs)

Case Digest - Fee for Technical Service - FTS - Double Taxation Avoidance Agreement - DTAAs - taxscan

Section 9(1)(vii) of the Income Tax Act, 1961 defines fees for technical services(FTS) as any consideration (including any lump sum consideration) for the rendering of any managerial, technical or consultancy services (including the provision of services of technical or other personnel) but does not include consideration for any construction, assembly, mining or like project undertaken…

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