TDS u/s 195 - Translation Charges

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Abhishek (Querist)
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30 May 2009 Whether the charges payable for Translation charges (english to german)payable outside India, will fall under "Technical Services" for the purpose of TDS u/s 195 and if yes, what will be the tds rate for deduction ??

taxindiaconnect

taxindiaconnect (Expert)
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30 May 2009 The short and immediate answer to your query is NO TDS is required to be deducted from this payment as the payment does not qualify to be a technical service with in the meaning of definition provided in explnation 2 to section 9 (1) (vii) of the IT Act and in article 12 of the DTAA between India and Germany as it is neither a technical, consuling or managemant service

AMIT KUMAR CHAUDHARY

AMIT KUMAR CHAUDHARY (Expert)
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31 May 2009 tds to be deducted @ of 10 +surcharge+ edu.cess as professional services, if there is business connection in india.it is not technical service it is professional services. under section 194J.

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