TDS U/S 195
This query is : Resolved
06 February 2010
WHETHER TDS IS TO BE DEDUCTED ON PAYMENT FOR SOFTWARE LICENCE FEES, ADVERTISEMENT OUTSIDE INDIA,EXHIBITION/FARE FEES TO NON RESIDENT HAVING NO PERMANENT ESTABLISHMENT IN INDIA.IF NOT REFER RELEVANT SECTION/CIRCULAR/CASE LAWS
09 February 2010
if payment is made directly outside India and receiver has no PE in India then no TDS. as per 195(2) receiver should have taxable in India.
in this case you have to get CA certificate in Form 15CB and an online for 15CA to be filled
in this case you have to get CA certificate in Form 15CB and an online for 15CA to be filled
26 August 2010
BUT AS PER SEC 195(2) WE HAVE TO FILE AN APPLICATION TO ASSESSING OFFICER TO DETRMINE.
WHETHER ORDER OF ASSESSING OFFICER U/S 195(2) IS REQD FOR NON DEDUCTION OR FILING ONLINE FORM 15 CA ALONGWITH CA CERTIFICATE IN FORM 15CB IS SUFFICIENT
WHETHER ORDER OF ASSESSING OFFICER U/S 195(2) IS REQD FOR NON DEDUCTION OR FILING ONLINE FORM 15 CA ALONGWITH CA CERTIFICATE IN FORM 15CB IS SUFFICIENT
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