Is tds applicable for payment to foreign co for exhibition

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

22 January 2014 Dear Experts,

Please confirm, Whether TDS Applicable for Payment to be made to Foreign Company(UAE) towards Exhibition Participation fee.(Exhibition also to be held in UAE).

Thanks in Advance
Regards,
Babu Kannan

AVTAR SINGH

AVTAR SINGH (Expert)
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22 January 2014 Yes. TDS is to be deducted if payment is being made from India.

Querist : Anonymous

Querist : Anonymous (Querist)

22 January 2014 Dear Mr.Avtar Singh,

Thanks for your reply, but the Service Provider is not an Indian Resident and also the service is provided Outside the India. Even in this situation also TDS applicable.?

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AVTAR SINGH

AVTAR SINGH (Expert)
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23 January 2014 No If the service provider is not Indian Resident and the service is provided outside India, then no TDS is required under Article 7 of the relevant DTAA.

Querist : Anonymous

Querist : Anonymous (Querist)

23 January 2014 Thank You Mr.Avtar Singh