13 June 2013
TECHNICAL CONSULTANCY CHARGE PAID TO COMPANY IN BRAZIL (OUT OF INDIA) WHETHER TDS IS TO BE DEDUCTED BEING NON RESIDENT IF SO WHAT RATE AND WHETHER THEY WILL GET CREDIT OF TDS MADE IN INDIA IN THEIR INCOME TAX LIABILITY AT BRAZIL PL EXPLAIN
13 June 2013
tds has to be deducted if i) such services sre utilised in india and ii) such services are also rendered in india.. both these conditions have to be satisfied for deducting tds on technical fees paid to a non resident..
you also need to see the DTAA(double taxation avoidance agreemnt ) if any between brazil and india..