TDS


20 January 2011 Dear Sir,

I have one Querry.Pls provide me ur Opinion ASAP.

A Indian Company registered in India employs a US national and US resident - Mr. A for carrying out Research work. Mr. A is not required to visit india.

Whether the Indian Comapny is liable to deduct TDS on salary paid to Mr. A?
As per DTAA provision will the company not be required to deduct any tax i.e. TDS?

PLs mail me ur opinion on my email id goyalsweetdream@gmail.com

21 January 2011 No, as per sec. 5 of Income tax Act the income does not accrue or arise in India and also the same is not deemed to accrue or arise in India as per sec. 9 therefore the requirement of TDS is not there.

22 January 2011 Thanks for ur prompt reply.
But Source of income has been arising from Indian Company.So it is an indian income???




You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join CCI Pro
CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries