07 January 2013
One of the clients participates in exhibition conducted outside India. He pays charges like booking of stall, rent towards using of different equipments such as LCDs etc. In such he case he has to pay TDS on it as it comes under the scope of Royalty. What if the payment is only towards booking of stall and the exhibitor does not have any business connection/establishment in India. Do I need to educt the tax on it ?
07 January 2013
No in such case you do not have to deduct TDS as the income is not accruing or arising in India nor is it through or from any business connection in INdia nor is the income deemed to accrue or arise in India