tds on non resiednt
This query is : Resolved
13 February 2011
i will have to pay fees to srilankan co to carry out installation and technical work in india which will take approx. 2 to 3 days. whether it is cover under articles 14 - independent personal services ?, if yes , then, is it taxable ? should i deduct tds thereon, if pan is not available ?
as per articles 14,Income derived by a resident of a Contracting State in respect of professional services...... . they use the word " resident " and as per defination of fiscal domicile, resident means person, which include co also. please give me reply as early as possible. it very urgent.
as per articles 14,Income derived by a resident of a Contracting State in respect of professional services...... . they use the word " resident " and as per defination of fiscal domicile, resident means person, which include co also. please give me reply as early as possible. it very urgent.
14 February 2011
Article 14 doesn't cover companies and also Srilanka treaty doesn't have the FTS clause hence the same shall not be taxable in India if the Foreign co. doesn't have a PE in India.
But all the above things need to evaluated in detail otherwise the whole payment shall be disallowed and your company shall have also to bear the tax liability.
Anuj
9810106211
But all the above things need to evaluated in detail otherwise the whole payment shall be disallowed and your company shall have also to bear the tax liability.
Anuj
9810106211
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Inventory of finished goods
- Clarification on Documentation of Paid-Up Capital Contribution by Directors
- Tds on building rent monthly
- Applicability of Ind As to associate of associate
- REGARDING 25 AS DATE OF PAYMENT AND DATE OF BOOKING
- Disallowance of Section 43B(h) to sez units
- Sale of property furniture sale
- RCM INVOICING FROM NOV-2024
- Confusion around Form 26QB fields
- GST Regis.
- LAST YEAR 2022-23 ITC IN NEXT YEAR 2023-24 REPORITNG IN GSTR-9
- MIS MATCH OF INVOICE NUMBER
- IGST Credit-Show cause notice issued-confusion
- Issue of gst e invoice
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
- Query for dubts
- Regarding einvoice taken on nil rated sales
- Strategical investment in Public listed company
Trending Online Classes
CAclubindia
