Tds deduction

If the exhibition is held outside India no need to deduct TDS.

SECTION 195 APPLIES HERE >> PAYMENT TO NON - RESIDENTS 

If the service itself is held outside India, income doesn't accrues in India to those foreign firms. It was held by Bombay High Court in the case of Wizcraft International that, service rendered outside India is not liable for deduction of tax at source. This is my opinion please correct me if I'm wrong.

Originally posted by : Mahesh SV
	Is TDS to be deducted on payment made to Foreign Firms by Indian Firms for hiring Exhibiton stall  for Marketing activities.If so how much. Can anybody guide me please

foriegn firms dircetly participate or an agent, 

if they are dircetly participated then TDS need to deducted , otherwise not 

Originally posted by : Balaji Ramalingam
	If the service itself is held outside India, income doesn't accrues in India to those foreign firms. It was held by Bombay High Court in the case of Wizcraft International that, service rendered outside India is not liable for deduction of tax at source. This is my opinion please correct me if I'm wrong.

u r right , i agreed !! 

but the exhibitions is performed by foreign firms in India then  TDS need to deduct ... if they are merely agents then not .