Tds on foreign payment

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manish (Querist)
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01 July 2016 If a person is running a business of a tour operator in Kolkata and has to make online payment to person resident of Thailand (as an example) for arranging the tour of Thailand for a bunch of 10 people going for a international holiday. Is the tour operator liable to deduct TDS on payment made to person residing in Thailand? If, yes at what rate? If, no, then kindly mention the section. Kindly explain applicability of FORM 15 CA & 15 CB while making such payment to non-resident .

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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01 July 2016 Tour operator is not liable to deduct TDS on payment made to person residing in Thailand. Not taxable, in view of service rendered by non resident out side India, hence no TDS. 15CA applicable in view of the remittance is not in the list of 33.

manish

manish (Querist)
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01 July 2016 Thank you, Sir.
Can you please specify which point no. you are referring to out of the list of 33 items.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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02 July 2016 See 15CA/15CB new Rules.

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