06 June 2012
Do we have to deduct TDS on making payment to foriegn non-resident for Legal Consultancy?Legal consultancy is for personal use and the expense is not claimed as business expense.
08 June 2012
In the above mentioned case TDS is required to be deducted even if Tax audit was not required in the preceding year. In this case whether or not services are used in business/professsion. Hence, it is advised to deduct TDS us/ 195 for payments to Non-resident. However, if the person has permanent establishment in India then you can also take the shelter of it.
08 June 2012
In the above mentioned case TDS is required to be deducted even if Tax audit was not required in the preceding year. In this case whether or not services are used in business/professsion. Hence, it is advised to deduct TDS us/ 195 for payments to Non-resident. However, if the person has permanent establishment in India then you can also take the shelter of DTAA.
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