Rakesh Rao (CA Final Student) (408 Points)
16 July 2012An Indian company wants to remit some money to a person in USA for professional services (scriptt writing for movie) rendered. So bank has asked for Form 15CA & 15CB.
My query is whether Tax is to be deducted at Source (TDS) before remittance u/s 195 of Income Tax Act or any Article of DTAA between India and US?
Please reply... it's very urgent!! Thanx a lot in Advance 
sudarshan
(CA)
(745 Points)
Replied 16 July 2012
you may refer to independent personal services cl of DTAA, where in professional services are not taxable unless conditions prescribed therein are satisfied.
CAclubindia
