Tds on payment to nri as fee for technical services

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

17 July 2013 my client has to pay an amount to thailand company as fee for technical services.
what is the tds rate applicable for such payment.
are there any chances for not deducting tds.
there is no pe for thailand company in india.

Rajat Poddar

Rajat Poddar (Expert)
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17 July 2013 Sec.194J-Professional/Technical charges/ Royalty & Non-compete fees

30000 is the cut off amount n 10% is the rate..

Hemant Kumar

Hemant Kumar (Expert)
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17 July 2013 Such payment is an Payment of fee for Techinal Services and Royalty u/s 115A
hence, deduct 10% TDS on Payment amount.

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Querist : Anonymous

Querist : Anonymous (Querist)

17 July 2013 when does sec 195h and 115a comes into play regarding payment as fee for technical services. can u let me know the difference between application of these two sections.