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).
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.?
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.