Rate of TDS

 The payment is chargeable to tax under s. 9(1)(vii). 10% TDS rate is applicable U/S 194J.

Yes i m agree with Devang that TDS is not applicable in case of export of services..

This is an import of service, Hence 10% rate of service tax should be applicable. Payment is being made outside india, Hence its a import service. Service receiver should be liable for payment of S.Tax.

Its relates to Income tax TDS aplicability.. How come the service taxand the export of services??????

TDS @ the rate mentione in the DTTA agrement between the india and USA.. Mukesh kumar should refer the DTA agreement.

Originally posted by : mukesh kumar
	Please tell rate of TDS in case of payement of technical services out side of india( Basicaly USA).

I am agree with you Mr. shiva . Mukesh this payment is under cover of Section 195 ( Payment to Non Resident except salary) 15 CA / 15 CB  form is also applicable for this transaction

As per section 115A of Income Tax Act, Income tax payable on this income of USA person is 10% & hence a TDS of 10% as per section 195.

Friends please tell accurate % of TDS because it not accurate %. There is some recently changes in the %

It also has some frection in decimal (three digits).