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.
CAclubindia
