23 July 2008
Hi My name is Rajneesh Jaiswal, one of my client, a proprietory concern, is making payment to a Hotel in Bangkok towards room tariff. The receipient does not have any permanent place of establishment in India. My question is whether my client is liable to deduct tax at source u/sec. 195 and which relevant provision of DTAA will be applicable to this case?
CAclubindia
