12 May 2022
Dear Team, Indian company is obtaining online cybersecurity exam from foreign vendor for its employees. Will TDS applicable while remitting the payment, if yes at what rate and section..?
12 May 2022
Remittance of Examination Fees outside India - Not taxable in India and no TDS is liable to be deducted. See the link. https://www.taxmanagementindia.com/visitor/detail_rss_feed.asp?ID=402#:~:text=Next%20%E2%86%92-,Remittance%20of%20Examination%20Fees%20outside%20India%20%2D%20Not%20taxable%20in%20India,is%20liable%20to%20be%20deducted