Tds on foreign companies

shashank (no) (70 Points)

11 August 2014  

What are the TDS compaliances to be made on payments made to the company registered under companies act in INDIA as a foreign company, having its place of business in india for payment of fees for technical services. Foreign company was incorporated in USA with which INDIA is having DTAA.

Is Foreign company eligible for TDS deduction under section 194J for fees for technical services, if it is having PAN in India?

If 194 J is not applicable then under section 195 at what rate TDS is to be deduted?