Home > Income Tax Act 2025 > Section-59Last Updated: Feb 21st 2025
Section-59 provides for chargeability of royalty and fee for technical services in hands of non-residents. Learn to understand the section-59 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.