Will TDS be applicable on the below transactions for a software company:
- A referral fee paid to a US Company (with no PE in India) paid by an Indian company.
- Buying a software license from a US Company and Reselling to another company in US (both having no PE in India).
- Hiring a Consultant in the US to provide technical services to a company in US. (both having no PE in India).
Are there any tax implications, direct or indirect in any of the above scenarios.
CAclubindia
