Applicability of section 195.
This query is : Resolved
29 August 2016
Hello All,
Whether making any payment to Non-resident against 'Server Hosting' is covered u/s sec 195 and TDS is required to deduct? If yes,
Is it covered under royalty payments or fees for technical services?
Is there any specific exemption in DTAA between India & Italy for above mentioned payment?
Whether making any payment to Non-resident against 'Server Hosting' is covered u/s sec 195 and TDS is required to deduct? If yes,
Is it covered under royalty payments or fees for technical services?
Is there any specific exemption in DTAA between India & Italy for above mentioned payment?
29 August 2016
1 No TDS applicable for server hosting u/s 195.
2 It is not covered under royalty/fees for technical services.
As per Supreme court decision in the case of GE India technology cente P ltd.
2 It is not covered under royalty/fees for technical services.
As per Supreme court decision in the case of GE India technology cente P ltd.
29 August 2016
Thanks Seetharaman Sir,
So, I should not qualify Audit Report for this point as this is not applicable.
So, I should not qualify Audit Report for this point as this is not applicable.
29 August 2016
Yes you should not qualify for this point.
29 August 2016
Sir, is their any point in DTAA between India and Italy that covers this point?
29 August 2016
Only royalty and technical services are covered.
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