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Ddta with germany

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19 May 2014 At what rate & in which Country the tax is charged if a person in India is paying rent to german enterprises having his all enterprise in germany

19 May 2014 TDS will b charges u/s 194I in India only since the income is generation in India.

19 May 2014 Will have to disagree with Sandeep. 194-I applies only to payments made to residents.

194-I

"Any person, not being an individual or a Hindu undivided family, who is responsible for paying to 80[a resident] any income....."

Dear Surbhi,

Article 6 of the DTAA shall apply. Rate of TDS shall be the prescribed Income-tax rate for the relevant tax year.




20 May 2014 Thank You Sir...

Sir Please may you suggest me from where should i check out this rate




20 May 2014 i am giving a general answer - 40% plus surcharge if applicable.

20 May 2014 you may refer http://www.incometaxindiapr.gov.in/incometaxindiacr/contents/taxrates/COMPANIES_2013_14.htm

20 May 2014 ARTICLE 6 - Income from immovable property - 1. Income derived by a resident of a Contracting State from immovable property situated in the other Contracting State may be taxed in that other State.
2. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.
3. The provisions of paragraphs 1 and 2 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.


Sir this is situation where property is in India but in my situation property is outside of India and Indian Resident is paying Rent for that Property

Please Suggest me...

20 May 2014 Here i Take Contracting State Germany & Other
Contracting India






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