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Clarification regarding taxability of consortium members

Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

North Block, New Delhi, 7th March, 2016

Subject:Clarification regarding taxability of consortium members- reg.

A Consortium of contractors is often formed to implement large infrastructure projects, particularly in Engineering. Procurement and Construction (‘EPC’) contracts and Turnkey Projects.

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Clarification regarding taxability of consortium members

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