Tds on payment to non resident artist management company

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

30 November 2017 Please advise whether TDS will be applicable on payment to non resident ARTIST MANAGEMENT COMPANY performing singing event in India

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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01 December 2017 20% TDS applicable.
Section 115BBA.

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Querist : Anonymous

Querist : Anonymous (Querist)

01 December 2017 Sir,
Artist management company performing in india has no PE in India and service recipient is in individual capacity. As per DTAA Article 7, there is no any taxability in India. Please clarify.

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CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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01 December 2017 Article 17(2):
 When the income in respect of personal activities ofentertainer or sportsperson in India,accrues to some other person,the income may be taxed in India,notwithstanding Articles 7, 14 & 15.

Income of entertainers taxed u/s 115BBA:
- Received or receivable from his performance in
India
 No deduction in respect of any expenditure or
allowance
Income will be taxed @ 20%