TDS on Payment to Non Domestic Company

Dear Mukund,

As per section 9(1)(vii), any payment made by a resident to a non-resident for technical services, would be an income deemed to accrue and arise in India and is liable for withholding taxes. But be sure that the service for which payment is made is covered under the definition of taxable service. Also refer section 115A of the Income Tax Act and Article 12/13 of the relevant DTAA relating to fee for technical service. I think TDS rate would be 10.3% after the combined reading of all provisions

Agreed with Mr Deepak