07 January 2014
whether TDS provisions will attract if the payment is made to foreign professor for checking Ph.D thesis. Ph.D thesis is sent to the person either in physical copy or in the soft form at the place. Payment is $ 100 per Ph.D thesis.
If it attracts TDS provisions under which section and at what rate TDS should be deducted. Maximum payment per person comes to around Rs. 6500 depending upon the dollar rate.
Guest
Guest
(Expert)
08 January 2014
TDS should not be deducted in this case as neither it is arises or accrue in India nor the payment is received in India. Provided copies are delivered to him outside India and for that he got payment outside India.