Tds on examination fees paid to switzerland

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

23 November 2015 The assessee is a company engaged in commercial training and coatching. It has paid examination fees to abroad i.e. in Switzerland. Is any TDS is leviable in this transaction? The fees are entrance exam fees.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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23 November 2015 No TDS applicable if exam is conducted outside India.

Amol S Joglekar

Amol S Joglekar (Expert)
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23 November 2015 The issue is to be sorted out based on the facts and circumstances of each and every case.

Generally speaking, TDS may not be applicable on a stand alone basis. But there are instance where TDS is required to be made under such situations.

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