Tds on subscription of foreign magazine

This query is : Resolved 

06 September 2013 Whether withholding tax to be deducted on subscription to Foreign Magazine to be received physically/soft copy?

08 September 2013 magazine purchase is not attract TDS

10 September 2013 Could you explain through provisions.


10 September 2013 magazine subscription is purchase,so not covered under any tds provisions

11 September 2013 Thank You.

28 October 2013 It may be covered as royalty under Income Tax Act, however normally the same is not taxable as Royalty under DTAA.


Anuj
femaquery@gmail.com



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