I want to make an payment of Membership fees to Educational Insituition in England.I want to know whether tax need to be deducted U/S 195 of IT Act,1961. Also whether under DTAA with UK , whether tax needs to be deducted on it. If yes please mentioned the relevant clause of the DTAA.
Waiting for your reply.
Thankyou.
Hii Pravin,
I don't think TDS covers such fees paid to a foreign educational institution...Also please follow the link below for DTAA between India & UK...
https://www.allindiantaxes.com/uk%20.php
Regards,
Suraj.S
No TDS would be applicable.
Chirag N Shah & Associates
Mumbai
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