27 May 2008
Invoice is raised agnst a co resident outside india for the services rendered on their behalf to their client(as an agent)in India.Is TDS applicable on the payments made by them?
The onus is on the deductor and depends upon the law of land in that country.
If they have an operational office in India, then TDS shall be dedcuted by the NR compnay.
If the remittence come directly by the compnay under certification and FEMA regulation, the law of land of that country shall apply. the same is not covered under the Indian Income Tax law on receipts.