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TDS obligation Under chapter XVII-D

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(Querist)
31 January 2009 Is there any TDS obligation if service rendered from abroad and received in India Via Net(web) under section 195?
Is it considered as income accrued in India?


Thank you,
Balakrishna
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Jitender

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Jitender (Expert)
01 February 2009 whoever makes the paymnet in foreign liable todeduct tds lower of as provided in income tax act or dtaa with that country.

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