TDS on salary paid to non resident

TDS 1497 views 1 replies

TDS paid on salary to non resident whether eligible for TDS deduction or not

if yes at what rate

if PANof non resident employee  is not availble is there any change in Rate

if payment is made directly to a Branch in outside india on behalf of employee is there any change in applicablity

can any budy reply me urgently

Replies (1)

Hey frnd,

I would refer to the provision of  Sec.5(1) where defines the taxable income of Non Resident.

In this case following points shall be considered:-

  • Place of accrual means where the income arise.
  • Place of receipts of income
  • Rate as applicale to an individual other than woman and senior citizen.

 

Thanks N  REgards

Jitendra


CCI Pro

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