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Tds on payments to nri for trade fair/exhibition services

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(Querist)
02 March 2019 The Indian company wants to make payments for Trade fair services received (heimtextil trade fair in Germany)
What are the TDS Provision ?
Whether to Deduct tax or not to deduct as services are rendered outside india.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
03 March 2019 No TDS applicable as service rendered outside India by non-resident.

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