19 September 2015
01. Purchase Order 02. Invoice or proforma invoice, as the case may be from the foreign company 03. you can always ask for RESIDENCE certificate of the foreign company
Check the conditions of sale. If the sale is taking place in the territory of India, you need to deduct tax.
If the sale is effected outside India, no need to deduct tax, subject to however, the above said documents and its contents.
On top of it, if you have any doubt, you can always ask the foreign company to obtain the advance ruling from the income tax department.
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