Double taxation -tax withholdoing

This query is : Resolved 

10 September 2007 whether withholding taxes needs to be deducted for technical services say bio studies rendered outside india by firm who does not have any PE in india,if yes what is the percentage and under which article of DTAA, whether do we have any relief under DTAA of USA and UK

Similarly for consultancy services received from HR recruting firm in USA who does not have any PE in india, whether withholding taxes need to be deducted

10 October 2007 Mostly Technical knowhow fee, Dividend, Interest, Royalty etc will come under the DTAA. Other than that all will come under purview of Sec 195 of the IT Act. For better understaning i have uploaded DTAA files in our files portal. Kindly go thro those articles wise which is available in that file.

08 November 2007 Thanks.


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