Bal Krishan (Partner) (28 Points)
19 February 2015Few Employees of our company going to Singapore for attending the training in the month of Feb 2015.
My question is that whether we are liable to deducted TDS while releasing the payment or No TDS will be applicable due to service provided and received at out of India. If TDS applicable then under which section ?
Please help
avinash singh
(Student)
(122 Points)
Replied 19 February 2015
as per my khowledge if they are on training and after training they back to india and you paying the salary in india you should deduct the TDS.
TDS u/s 192 was deducted only on that part of the salary paid in india by the indian company.
Arif Ali
(Apt Co Advisory)
(1230 Points)
Replied 19 February 2015
Hi Bal Krishan.
If your company is paying Singapore company for training of own employees. then it would be covered under section 195. and TDS will be deducted acordingly. TDS will be dedcuted @ 10%+cess or Rate mentioned if any DTAA with Singapore country, whichever is beneficial.
CA Mohit Jain
(nil)
(101 Points)
Replied 19 February 2015
CAclubindia
