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Foreign payment query


15 June 2021 We have to make payment to a foreign company with no base business in India. I want to Know the TDS Rate & section which we can deduct TDS for Consultancy Services received. The Foreign company is Singapore. Total payment is more than 10 Lac

15 June 2021 Deduct 10% TDS under section 195 under fees for technical service.

16 June 2021 Take a written opinion from International Tax Expert specific to your case. Various factors to consider viz Tax residency, PE, Royalty / Fees for Technical service, DTAA, grossing up of TDS etc etc etc






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