A Professional firm ( of CAs) is a member of the International Association of independent firms in UK .
The Indian firm is required to pay Annual Membership Fees to the UK firm. The UK firm has no PE in India.
Whther Tax is required to be deducted on such payment. ? If not why ? Whtether such payment is covered under Article 23 of the DTAA between India and UK ?
CAclubindia
