TDS U/S 195

This query is : Resolved 

17 July 2010 Our's is a limited company. We are making payments through credit card in foreing exchange for accessing certain sites in USA. The server is in USA.

It is monthly and /or yearly subscription charges paid for accessing the site.
If I go on a particular site, I will view the contents of the site broadly.But, if I want certain specific
information then I need to pay for it.

Are we liable to deduct TDS?


17 July 2010 The liability to deduct TDs depends on the following :

1. Whether the same is being classified as Fees for technical servies or Business income
2. Whether the receipient has a PE in India or is deemed to have a PE in India.

Kindly provide more details like whether the receiver has a PE in India ?





You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join CCI Pro
CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries