TDS on Legal service rendered outside india

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Rajesh Kumar

Rajesh Kumar (Querist)
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31 May 2011 Do we deduct tds on legal service paid to Outside india as well as rendered out side inda.

CA NIDHI VYAS

CA NIDHI VYAS (Expert)
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02 June 2011 TDS is to be deducted on incomes arising in India as no part of Income arises in India no TDS is to be deducted.
Here service is provided to you outside India & therefore no part of Income arises or accrue in India.

CA. Anuj Gupta

CA. Anuj Gupta (Expert)
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03 June 2011 TDS shall be needed to deducted if the legal services are used for business carried on India.

The same is provided in sec. 9(1)(vii) and sec.9(2) of Income Tax Act,1961.

Anuj
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