Taxation of non resident sports coaches

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

07 November 2015 Hello all,

One of my client is a 100% government funded registered government society and it wants to hire services of foreign coaches on contract basis. Payment will be in USD and client will bear all the incidental costs. Whether TDS is to be deducted as per provisions of Sec 115A @ of 10%? Also will Service Tax provisions will apply? Also about FEMA,1999?

Amol S Joglekar

Amol S Joglekar (Expert)
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07 November 2015 TDS as per section 195 or DTAA with the country where the coach is coming from, whichever is beneficial to coach

Service tax is applicable if the charges are exceeding the basic limit of service tax.

FEMA per se is not attracted.