Prabeer (B. COM (H) CA & CS Final) (5484 Points)
30 December 2008Mr. X has been deputed in Sharjah by ABC Pvt. Ltd. for a consideration of
$ 2500 in a month. The amount is remitted to Mr. X from Head Office of
ABC Pvt. Ltd. Kolkata, W.B., India. Mr. X is not an Indian Citizen.
Should ABC Pvt. Ltd. liable to deduct TDS on the amount remitted to Mr. X ????
Please provide your answer with Case Laws if possible.
Jitender
(Chartered Accountant)
(8724 Points)
Replied 30 December 2008
the income is deemed to accrue in India , ttarget='_blank' rel='nofollow' hrefore, TDS is applicable subject to the provisions of DTAA.
Ritesh
(CA Final)
(326 Points)
Replied 30 December 2008
Please clarify as to what this payment is for. It seems it is in the nature of Salary. If that is the case then it is outside the purview of Sec. 195 & hence no Tax deduction under Sec. 195.
I am not so sure as to whether Section 192 will get attracted or not????
Please let me know if i am wrong?
Shudhanshu Agrawal
(Business)
(2570 Points)
Replied 30 December 2008
TDS willbe deducted in this case under section 195 if that amount is not paid as salary and if paid as salary then it willbe covered under Section 192B
Prabeer
(B. COM (H) CA & CS Final)
(5484 Points)
Replied 30 December 2008
Dear all, Mr. X is an employee of ABC Pvt. Ltd. and serving in the office at Sharjah (UAE). Now please explain...
Amitabh Murarka
(Finance Professional)
(27 Points)
Replied 30 December 2008
Have to pay $5000 in U.S. to a company (not having any registered office in India) for the access of their website.
need help with the Income tax implications?
Shudhanshu Agrawal
(Business)
(2570 Points)
Replied 30 December 2008
TDS willbe deducted under Section 192B
Yogesh
(Accountanat)
(46 Points)
Replied 25 November 2010
If one employee transfer to Singapore subsidary and he has to pay in singapore dollar some amount what tds is applicable
Yogesh
(Accountanat)
(46 Points)
Replied 25 November 2010
If one employee transfer to Singapore subsidary and he has to pay in singapore dollar some amount what tds is applicable? Is he consider as NRI?
Ramakrishna
(Financial Executive)
(438 Points)
Replied 25 November 2010
Dear friends!
In the instant case, so far as the services of Mr.X are rendered outside India and the individual being not a resident or RNOR, no part of his income is taxable in India. No TDS.
shailendra
(Accounts Executive )
(128 Points)
Replied 26 November 2010
Mr. X is providing his services outside India. So, there is no TDS liabilty .
CAclubindia
