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TDS applicablity on payment to foreign educational institute

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(Querist)
13 October 2010 we have paid room rent to Havard Business school london whether TDS is applicable .If yes what is the rate
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NITIN SHARMA

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NITIN SHARMA (Expert)
19 October 2010 IF THE PAYMENT MADE OTSIDE INDIA THAN THERE IS NO NEED TO DEDUCT TDS

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