The Telecommunications industry has been witnessing remarkable growth and transformation in the past few decades, and this trend is expected to continue in the future.
The progressing business models, efficient policy changes coupled with effective implementation are the need of the hour as they play a fundamental role in the sustenance, promotion, and growth of the industry.
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In order to also maximise the gains from this growing industry, the taxman has been armed with various provisions to tax incomes and gains under the various tax codes such as e-commerce tax, income tax, withholding taxes, VAT on electronically supplied goods to mention but
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