TDS on Payment made to NR

This query is : Resolved 

18 November 2019 An Indian company has participated in an exhibition organised in a country outside India. There they had hired an agency (say, NR Company) for making stall for exhibition and has to pay them in USD. Is there any liability for TDS U/s 195.

India is not having DTAA with that country. But the NR company is not having PE in India and also the services have been rendered over there and not in India.

Guidance sought in the case please.



18 November 2019 Service rendered outside India by non resident not taxable in India hence no TDS applicable.

20 November 2019 Tanks a lot for the quick and expert guidance Sir


20 November 2019 Welcome......................



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