Rate of TDS

This query is : Resolved

Abhi123 (Querist)
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02 July 2009 U/s 195, while making payment to non resident towards the professional service,what % of TDS will be deducted.

Is there any difference between the fee for technical service and professional service for deducting TDS u/s 195.

If both are same TDS will be 10% and if we treat professional income as any other income TDS will be 30% u/s 195

CA. B.SRINIVASULU

CA. B.SRINIVASULU (Expert)
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02 July 2009 First check to which country you are paying. Find wheter DTAA is made with that country. If DTAA is avaialble follow the rates as per DTAA . If DTAA is not available then follow Section 195. If it is professional income treat it as professional income only under Section 195 or DTAA.