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Rate of TDS

CA. MUKESH KUMAR (CHARTERED ACCOUNTANT) (183 Points)

23 August 2011

Please tell rate of TDS in case of payement of technical services out side of india( Basicaly USA).

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8 Replies

S Sivasalapathy (Job) (262 Points)
Replied 23 August 2011

The payment is chargeable to tax under s. 9(1)(vii). 10% TDS rate is applicable U/S 194J.

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devang (CA FINAL article ) (181 Points)
Replied 23 August 2011

Dear,

TDS shall not be applicable as the service are rendered and used outside India.

abhishek (student) (151 Points)
Replied 23 August 2011

Yes i m agree with Devang that TDS is not applicable in case of export of services..

CA JOGESH KUMAR GOYAL (Indirect Taxation) (96 Points)
Replied 23 August 2011

This is an import of service, Hence 10% rate of service tax should be applicable. Payment is being made outside india, Hence its a import service. Service receiver should be liable for payment of S.Tax.

CA.B.Sivakumar (-) (162 Points)
Replied 23 August 2011

Its relates to Income tax TDS aplicability.. How come the service taxand the export of services??????

TDS @ the rate mentione in the DTTA agrement between the india and USA.. Mukesh kumar should refer the DTA agreement.

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Deepak Kumar (article) (21 Points)
Replied 24 August 2011

Originally posted by : mukesh kumar
	Please tell rate of TDS in case of payement of technical services out side of india( Basicaly USA).

I am agree with you Mr. shiva . Mukesh this payment is under cover of Section 195 ( Payment to Non Resident except salary) 15 CA / 15 CB form is also applicable for this transaction