25 October 2012
Hello.... My client is in India & Paying salary to Non resident Indian in Germany.Amount is paid by converting Indian rs in dollar.... Whether any TDS applicable??? If yes then u/s 192 or 195??? There is DTAA btn India & Germany Pls ans me abt DTAA provisions as well as TDS applicability..
25 October 2012
The priority is 01. DTAA, 02. Income tax Act. Salary is paid to the non resident indians. If the services are rendered outside india, salary income is deemed to accrue outside india in the hands of those non residents indians.