Applicability of tds on payments to foreign artists

This query is : Resolved 

07 October 2012 if TDS shall be applicable on payments made to foreign artists performing in India. The artists are coming in india for that performance only. Further they dont haver any PE in india.(India has DTAA with that country.)

08 October 2012 Yes , but check article 17 or 18 of relevant DTAA.

Anuj
femaquery@gmail.com

08 October 2012 in our case payment to be made to France.since performance is regarding POP music so i think applicable article would be article 18.
And as per article 18 the payment is taxable in india.
we are doubtful regarding the applicable rate of TDS. Further payee dont have PAN so whether rate would be 20% or less.
pls suggest.


11 October 2012 The tax shall be deducted @ 20.6% .


Anuj
femaquery@gmail.com

11 October 2012 thanks. pls quote relvant section.



You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


CCI Pro
CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries



CCI Pro
Meet our CAclubindia PRO Members

Follow us
add to google news



Answer Query



Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 12 March 2026
Customer Relationship Executive

TAXLET

Calicut

B.Com

View Details
Company
Featured 14 March 2026
Article Trainee

N N V Satish&co

Hyderabad

CA Inter

View Details
Company
Featured 14 March 2026
Associate CA

N N V Satish&co

Hyderabad

CA

View Details
Company
Featured 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details