Tds on salary employee from nepal in pvt. ltd. co. of india

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

17 May 2013 Dear Expert,

I am working in Pvt. Ltd. Co. in India. I require the opinion that can we deduct TDS on Salary of our employees, they are wholly working on Nepal.

If TDS is applicable then as per which Section or rule.

Regards
Pravin Jain

TKKKKKK

TKKKKKK (Expert)
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17 May 2013 If employees receive income in india, It is covered under scope of taxable income in india u/s 5. so you have to deduct t.d.s. u/s 192.

Querist : Anonymous

Querist : Anonymous (Querist)

17 May 2013 Employee received salary in their home country i.e. Nepal.

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TKKKKKK

TKKKKKK (Expert)
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17 May 2013 if they are resident of india, it is taxable income to them and t.d.s. is deductible.
If they are resident but not ordinary resident, Income is taxable when business is set up in india.

If they are non resident, Income is not taxable in india and t.d.s. provision is not applicable.

Querist : Anonymous

Querist : Anonymous (Querist)

18 May 2013 Thanks for your reply