Aplcablty of sec 195 on pmt of doctors registration chages
This query is : Open
05 March 2012
Dear Friends,
Here is a Pvt Ltd company(Domestic)which has paid Doctors registration charges for a conference and accommodation expense for 3 days to a non-resident which is not having any business connection in India.
The doctors are from India. Amt paid was in Euros.
Whether TDS applies in this case??
Kindly help me.
Thanks
Here is a Pvt Ltd company(Domestic)which has paid Doctors registration charges for a conference and accommodation expense for 3 days to a non-resident which is not having any business connection in India.
The doctors are from India. Amt paid was in Euros.
Whether TDS applies in this case??
Kindly help me.
Thanks
CA PARTH SHAH
(Expert)
03 January 2016
TDS is to be deducted u/s 195 if the PE of the beneficiary is in India. IF the conference holder does not have any PE in India, then NO TDS.
However in prsest scenerio, Pharma compamy giving freebies to the doctors is not allowed and such expenses are disallowed under Income Tax Act.
However in prsest scenerio, Pharma compamy giving freebies to the doctors is not allowed and such expenses are disallowed under Income Tax Act.
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