Regarding TDS under S.195 of the Act

Rohit Tawari (Student CA IPC / IPCC) (37 Points)

12 February 2021  
Good morning respected experts...

A Hong kong company has provided space booking for cargo containers services in Hongkong for an Indian company. Whether Indian co. Have to deduct TDS u/ 195 on payment of charges??...As per my view TDS is not deductible as no operation has been carried out in India as per exp (a) to S.9.(1)(i) of the Act and therefore no income is chargeable to tax. please guide----CA Rohit Tawari