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What is permanent establishment as per income tax act India?

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What is permanent establishment as per income tax act India?
posted Sep 6, 2017 by Kavana Gowda

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A Permanent Establishment in India is a fixed place of business, wholly or partly carried out by a foreign enterprise operating in India. Such fixed place of business can be a branch office, a place of management, a factory, a warehouse, a workshop etc. However the definition of permanent establishment differs in each tax treaty.

answer Sep 8, 2017 by Prajwal C.m.
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