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tds on foreign payment

This query is : Resolved 

18 November 2010 we haave to pay patent fees through agencies in respective countries for our product. whether tds is applicable i.e. tds is to be deducted or not

18 November 2010 Sec 195 would be applicable & with holding tax shall be deducted.The rates of TDS shall be with reference to DTAA or Income tax rate (Subject to without PAN flat 20%)
For country specific kindly gothrough the below link

http://law.incometaxindia.gov.in/DIT/intDtaa.aspx



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