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Income Tax | Royalty vs FTS: Why Characterisation Matters in Cross-Border Technology Payments

5 Oct 2026 · 5 Oct 2026By CA Gagandeep SalujaSource: TaxGuru

Royalty vs FTS analysis under Income-tax Act, 2025 and DTAAs, covering software, technical services, make-available test and withholding. The post Royalty vs FTS: Why Characterisation Matters in Cross-Border Technology Payments appeared first on TaxGuru .

Attribution

Original credit: CA Gagandeep Saluja. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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