I have to pay to one forign vendor AUD 8000 for " Training cost - of Engineer " (This was training executed in our organisation ) Not sure if 195 is applicable or any exemption if there then what is that ?
26 September 2011
U/s 9 income accrues in this case in India and hence shall be liable to tds u/s 195. However you may refer relevant DTAA for any beneficial provisions.
CAclubindia
