Credit for tds on payment to non resident

This query is : Resolved

yogesh vijaykumar shah (Querist)
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01 January 2013 Suppose Indian company, A Ltd has made the payment to non resident individual, Mr X towards Professioan fees in UDS 5000 (Net of TDS). In this case, can Mr. X, claim credit for such TDS which is borne by A Ltd. in India or in his conntry. Please advise us.

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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01 January 2013 In India, his tax obligation has been discharged by A Ltd. So, it may be deed=med that credit is granted to him.
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In his country of residence, tax treatment will be done according to the prevailing tax laws there and DATT between India and that country. However, it can be said that the amount paid towards in India has been paid on his income only and his country's tax-law will recognise the same.

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