Tds on remittance to non-resident consultant
This query is : Resolved
24 December 2011
Dear Sir,
One Indian limited company participated in an exhibition in poland and for the same, needs to pay to "non-resident consultant" some amount as "legal assistance service according to commision".
My doubt is that whether the same will be liable to TDS and if yes then at what rate?
Please reply urgently.
One Indian limited company participated in an exhibition in poland and for the same, needs to pay to "non-resident consultant" some amount as "legal assistance service according to commision".
My doubt is that whether the same will be liable to TDS and if yes then at what rate?
Please reply urgently.
24 December 2011
The place of accrual as well as receipt of income to the non resident consultant is out
side India.
As the Non Resident's Income is not taxable in India, in the above situation, TDS is not required to be deducted.
side India.
As the Non Resident's Income is not taxable in India, in the above situation, TDS is not required to be deducted.
Message likes :
1 times
26 December 2011
I have different views as the nature of services written by you seem to be of technical nature , which shall be taxable under the FTS section of Indian Income Tax Act.
Anuj
+91-9810106211
femaquery@gmail.com
Anuj
+91-9810106211
femaquery@gmail.com
26 December 2011
Yes Anujji, the service definitely falls under technical services.
But the question is of taxablity in india and we are required go to provision of tds.
I feel the same as Parassir said.
Plz share ur views.
But the question is of taxablity in india and we are required go to provision of tds.
I feel the same as Parassir said.
Plz share ur views.
27 December 2011
Check provisions of I.p.s clause in treaty. Its not handy right now with me . Will check and let you know.
27 December 2011
IPS clause is present in Article 15 of India Poland DTAA. See if conditions are fulfilled, you may avoid paying tax.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Is this income indian or foreign income?
- REGARDING GST ON COMMERICIAL PROPERTY
- 15ca /15cb whose income tax login? remitter or nri seller's login?
- GST on export of services and Input Credit
- RCM applicability on Rent Paid by Registered Person to Unregistered Landlord for Residental Building
- TDS U/S. 194NF
- ITC temporary reversal and reclaim
- Regarding Documentation & Compliances for Opening of Unit of Pvt Ltd.
- Applicable TDS rate for sale of property in Nov 2024
- Can we claim ITC of Feb-2024 in the month of November-2024 which was not claimed by oversight
- LAST YEAR 2022-23 ITC IN NEXT YEAR 2023-24 REPORITNG IN GSTR-9
- MIS MATCH OF INVOICE NUMBER
- IGST Credit-Show cause notice issued-confusion
- Issue of gst e invoice
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
- Query for dubts
- Regarding einvoice taken on nil rated sales
- Strategical investment in Public listed company
Trending Online Classes
CAclubindia
