22 May 2017
would like to confirm the applicability of TDS on payment of salary to nepal based employees in the following cases:
1. Some employees having PAN numbers at India and working in Nepal.
2. Some employees having PAN number at Nepal address and working in Nepal.
3. Some employees does not have PAN number and having address of Nepal.
22 May 2017
TDS not applicable on non resident employees rendering service out side India. It doesn't matter they are employees of Indian company. They are non resident hence their income earned out side India is not taxable in India.