Transcription of ROYALTY AND FEES FOR TECHNICAL SERVICES
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INCOME TAX DEPARTMENTD irectorate of Income Tax (PR, PP & OL)6th Floor, Mayur Bhawan, Connaught Circus,New Delhi-110001 TAX PAYERS INFORMATION SERIES 44 ROYALTYANDFEES FOR TECHNICALSERVICESThis publication should not be construed as anexhaustive statement of the Law. In case of doubt,reference should always be made to the relevantprovisions of the Income Tax Act, 1961, Income TaxRules, 1962, Wealth Tax Act, 1957 and Wealth TaxRules, 1957, and, wherever necessary, to theNotifications issued from time to of technology is an important aspect of internationaltrade and investment.
PREFACE Transfer of technology is an important aspect of international trade and investment. Transfer and sharing of intellectual property rights and providing managerial, technical or professional services
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Series Technical Barriers to, Technical Barriers to Trade, Technical, OECD Trade Policy Working Paper No, Trade barriers, Overcoming Barriers to Administrative, Non-Tariff Measures to Trade: Economic, Determinants of Non-Tariff Barriers, Determinants of Non-Tariff Barriers in Malaysia’s Manufacturing, Challenges Facing the World Trade Organization, Online Free Services Available on the Portal, Trade