Taxability of membership fees payable outside india

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CA Khyati Pithadia (Querist)
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22 June 2015 Whether annual membership fees payable outside India for the purpose of attendence award function is taxable in India ?

Whether TDS is applicable on it ?

It is required for the purpose of Form 15CA and 15CB.

Thanks in advance.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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22 June 2015 Considering the provision of section 9 of IT Act, I think the membership fee paid to NR having no PE in india and doing business outside india, is not taxable in india, hence no tds

CA Khyati Pithadia

CA Khyati Pithadia (Querist)
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23 June 2015 Thank you very much, sir