I have published a research article in a journal whose head office is located in Switzerland. They sent us an invoice on which my office has deducted 20% TDS and paid the remaining amount to them. They are now asking remaining 20% payment. The fee paid is called the Article processing charge (APC). The article will be freely available on the internet and no hard copy will be published.
TDS ON FEE PAID TO NON RESIDENT FOR PUBLISHING (no hard copy) A RESEARCH PAPER IN FOREIGN JOURNAL
Basant Yadav (1 Points)
19 July 2023