Section 10(6A)
Tax paid on behalf of foreign company in respect of royalties or fees for technical services
Quick Answer
Section 10(6A) (Tax paid on behalf of foreign company in respect of royalties or fees for technical services) has been deleted under the Direct Tax Code 2025, effective 1st April 2026.
Sec 10(6A)
Provision Summary
Exempted the tax paid by an Indian company on behalf of a foreign company under specific agreements.
Deleted
Provision Summary
NA. Deleted.
Key Changes & Highlights
- Grossing up provisions under Section 195A now strictly apply.
Related Sections
Frequently Asked Questions
What does Section 10(6A) of the Income Tax Act 1961 deal with?
Section 10(6A) (Tax paid on behalf of foreign company in respect of royalties or fees for technical services) Exempted the tax paid by an Indian company on behalf of a foreign company under specific agreements.
Is Section 10(6A) of the ITA 1961 still applicable under DTC 2025?
Section 10(6A) has been deleted under the Direct Tax Code 2025. NA. Deleted.
What is the status of Section 10(6A) under the new tax code?
Section 10(6A) is marked as "Deleted" with status "Deleted". Impact: Medium - Changed how international royalty contracts are drafted.
What are the key changes to Section 10(6A) under DTC 2025?
Grossing up provisions under Section 195A now strictly apply.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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