Laws / Income Tax Law / 52A

52A - Deduction at source from fees for professional or technical services

52A. Deduction from payment of royalties etc. -
(1) Where any payment is to be made by a specified person to a resident on account of royalties, franchise, or the fee for using license, brand name, patent, invention, formula, process, method, design, pattern, know-how, copyright, trademark, trade name, litera...

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