Tds u/s 195 on fees paid for online web based seminar

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Querist : Anonymous

Querist : Anonymous (Querist)

02 August 2012 Whether TDS u/s 195 will be deducted on payment of fees for attending an online web based seminar in India organised by a party in USA ?

Amol S Joglekar

Amol S Joglekar (Expert)
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02 August 2012 Payment to non resident is the subject matter of 195. The issue of PAN also is important in this.

Arihanth Jain

Arihanth Jain (Expert)
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02 August 2012 Mostly yes taxable in India and TDS u/s 195 needs to be deducted. Also PAN requirement u/s 206AA may require higher tds @ 20%.

However present treaty may exempt this income.

Suggest consider alternate mode of payment for the seminar.

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