16 June 2023
FEES PAID TO FOREIGN CONSULTANT FOR RENDERING SERVICES ON PROJECT WHICH IS SITUATED OUTSIDE INDIA . INCOME FROM THE PROJECT WOULD BE GENERATED OUTSIDE INDIA THE FOREIGN CONSULTANT IN NON RESIDENT IN INDIA HE IS A FOREIGN CITIZEN AS PER SECTION 9 (vii) (vii) income by way of fees for technical services payable by—
(a) the Government ; or
(b) a person who is a resident, except where the fees are payable in respect of services utilised in a business or profession carried on by such person outside India or for the purposes of making or earning any income from any source outside India ; or
(c) a person who is a non-resident, where the fees are payable in respect of services utilised in a business or profession carried on by such person in India or for the purposes of making or earning any income from any source in India : CAN THIS CASE BE COVERED UNDER CLAUSE B ALSO IF IT IS NOT DEEMED TO ACRUE OR ARISE IN INDIA THEN NOT TAXABLE THEN FURTHER DO WE NEED TO LOOK INTO DTAA ALSO IF NOT TAXABLE AS PER INCOME TAX WE CAN CLAIM THE RATE OF TDS AS ZERO AND ISSUE FORM NO 15CB
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