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.
INCOME TAX DEPARTMENT Directorate of Income Tax (PR, PP & OL) 6th Floor, Mayur Bhawan, Connaught Circus, New Delhi-110001 TAX PAYERS INFORMATION SERIES 44 ROYALTY AND FEES FOR TECHNICAL SERVICES
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