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Querist : Anonymous

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Querist : Anonymous (Querist)
23 May 2015 Dear Experts,
one of my client is paying Royalty to publisher in china on market research report.
according publisher TDS is not applicable on royalty on Market research report.
My query whether TDS is applicable? and if not as per which section?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
23 May 2015 TDS applicable u/s 195.
See the link.
https://www.caclubindia.com/articles/tds-u-s-195-interesting-cases-22945.asp#.VWBe0NKqqko

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