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Tds on payment to nr

This query is : Resolved 

08 February 2014 payment of professional charges to non resident having no PE or agent or associate in india is liable to TDS

08 February 2014 Yes TDS applicable u/s 195.

08 February 2014 Also check treaty and type of beneficiary like individual or firm. Some country treaty also offer benefit of make available clause which needs to be seen. However TRC and 10f will be mandatory to take treaty benefit.




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