25 June 2012
In case a Company deducts TDS U/s. 9(1)(vi) on Royalty Payments as per DTAA instead of TDS U/s. 195 then will he be filling Form 15CA? If not then which Form will be applicable to the Co. to make the International payments?
25 June 2012
First of all there is no TDS on royalty. The income tax on royalty is direclty paid the non resident. Even if the TDS is deducted u/s 195 and not under section 9. Section 9 only defines as what is royalty and how it is taxed in india.
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