27 April 2016
X Ltd., an Indian company, is paying house rent of USD 200 to Y, a Chinese Individual (Not being an Indian Person having no connection in India & he doesn't have PAN). The house for which the rent is being paid is situated in China. Y issues an invoice showing 'Rent Charge' and payment is being made against this invoice. Kindly advise whether TDS is deductible agst such transaction or not.