Tds on international payment

This query is : Resolved 

05 April 2014 Sir,

I want to know that, it is required to deduct TDS on international payment, if we take services from the USA client against it we have to pay in USD then we have to deduct TDS on his/her income.


05 April 2014 yes you have to.

the tds depends on nature of payment.

If you want to opt for DTAA provisions then you need to obtain TRC (Tax ressidency Certificate) and deduct as per DTAA Article.

Otherwise you deduct at a normal tax rate

(but in either case you need to follow procudure of form 15ca and cb)

05 April 2014 sir then what is the slab


05 April 2014 sir then what is the slab

08 April 2014 There are no slabs here.
Depends on transaction, usually you can see 30/40% rates under section 195.



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