TDS Requirement in India for NPO registered USA

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Vipin Kumar (Querist)
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11 February 2011 I need to remit some funds to USA, to an organisation which is exempt from US Direct Tax Code & registered as a NPO in USA.

As per DTAA Section 206AA Indian Income Tax Act, I will have to deduct TDS in India.

I wants to know that, will such organisation get any benefit of tax in India based on such exemption under DTAA provisions??

The organisation has provided a Certificate given to them by US Tax Authorities U/s 501 of US Internal Revenue Code

Please suggest your opinion.

Regards,
vipin@sharedocs.in
www.sharedocs.in

CA. Anuj Gupta

CA. Anuj Gupta (Expert)
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13 February 2011 The question is "What is the nature of funds being given".If they qualify as income chargeable in hands of US organization then the question of TDS will come otherwise not.

Anuj
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