Dear Members,
We are a construction engineering company (Pvt Ltd) and we are hiring \ retaining the services of a Architect (UK national) for next two years for a fixed monthly fee. He will based out India and will render routine architectural services for our various projects. During FY 2011-12 his stay in India will more that 182 days & this is his first visit to India.
Query is :
01. What is the rate of TDS applicable for these kind of payments ? ( as per DTA A or Normal rates)
02. Does these services come fall under FTS ( fees for technical services) as defined in Indo-UK DTAA ?
03. If these services are not FTS, how the UK national is taxed for FY 2011-12, whether as normal business income or U/s 44DA ?
04. Would section 194J be applicable as UK national is going to stay for more than 182 days during FY 2011-12 ?
Regards
Sadanand.