Partnership firm is going to participate in business fair at Germany. For which they have to pay Rental to company (having no PE in India)at Germany. Whether tax to be deducted from payment to be made to it and if yes at which rate?
In order to make payment in foreign currency you need to follow procedure of Form 15CA and 15CB. CA certification is required. And CA will determine the amount of TDS and amount to remit in his/her certificate depending upon the details in Invoice.
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