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Tds on payment to llc based in uae

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(Querist)
28 May 2012 Whether TDS is applicable on payment by Indian company of architect fees to LLC based in UAE ? IF no TDS kindly refer under which clause it is exempted?
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Arihanth Jain

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Arihanth Jain (Expert)
28 May 2012 TDS shall apply @ 10%.(If no PAN then TDS @ 20%)

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