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tds on payment for legal services in foreign

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Querist : Anonymous

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Querist : Anonymous (Querist)
31 May 2011 payment made by Indian Company to a Lawyer in foreign for a case in foreign.,
TDS applicable for Legal servic sor not?
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CA NIDHI VYAS

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CA NIDHI VYAS (Expert)
02 June 2011 TDS is to be deducted on incomes arising in India as no part of Income arises in India no TDS is to be deducted.
Here service is provided to you outside India & therefore no part of Income arises or accrue in India

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