TDS on Royalty payments to foreign company outside India

CHANDAN (CHARTERED ACCOUNTANT) (30 Points)

11 February 2011  

What is the TDS rate apllicable for payments by a software company:

1. To a foreign company for royalty fees.

2. To a foreign company for purchase of books (online),

3. For salary paid to a foreign national residing in U.S. for services rendered by him.