07 October 2012
if TDS shall be applicable on payments made to foreign artists performing in India. The artists are coming in india for that performance only. Further they dont haver any PE in india.(India has DTAA with that country.)
08 October 2012
in our case payment to be made to France.since performance is regarding POP music so i think applicable article would be article 18. And as per article 18 the payment is taxable in india. we are doubtful regarding the applicable rate of TDS. Further payee dont have PAN so whether rate would be 20% or less. pls suggest.