Indo- uk dtaa. query relating to with holding of tax
This query is : Resolved
16 April 2012
Guys,
One of our clients need my advise regarding SI tax withholding is applicable in case of a Non Resident(British national) who stays in India for less than 90 days and provides Technical Consultancy within the meaning of the Indo- UK DTAA.
Please suggest.. As fast as you can.
One of our clients need my advise regarding SI tax withholding is applicable in case of a Non Resident(British national) who stays in India for less than 90 days and provides Technical Consultancy within the meaning of the Indo- UK DTAA.
Please suggest.. As fast as you can.
16 April 2012
FEES FOR TECHNICAL SERVICES ARE TAXABLE IN INDIA HENCE WITHOLDING TAX WILL BE APPLICABLE
CA MANOJ GUPTA
JODHPUR
09828510543
CA MANOJ GUPTA
JODHPUR
09828510543
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16 April 2012
Sir, even if he is staying in India for less than 90 days, it is applicable ?
16 April 2012
And one more thing,
Indo-UK DTAA says:
(k) the furnishing of services including managerial services, other than those taxable under Article 13 (Royalties and fees for technical services), within a Contracting State by an enterprise through employees or other personnel, but only if:
(i) activities of that nature continue within that State for a period or periods aggregating more than 90 days within any twelve-month period; or
(ii) services are performed within that State for an enterprise within the meaning of paragraph 1 of Article 10 (Associated enterprises) and continue for a period or periods aggregating more than 30 days within any twelve-month period:
Provided that for the purposes of this paragraph an enterprise shall be deemed to have a permanent establishment in a Contracting State and to carry on business through that permanent establishment if it provides services or facilities in connection with, or supplies plant and machinery on hire used or to be used in, the prospecting for, or extraction or production of, mineral oils in that State.
So, can we take resort on the fact that he didnt stay in India for more than 90days ?
Indo-UK DTAA says:
(k) the furnishing of services including managerial services, other than those taxable under Article 13 (Royalties and fees for technical services), within a Contracting State by an enterprise through employees or other personnel, but only if:
(i) activities of that nature continue within that State for a period or periods aggregating more than 90 days within any twelve-month period; or
(ii) services are performed within that State for an enterprise within the meaning of paragraph 1 of Article 10 (Associated enterprises) and continue for a period or periods aggregating more than 30 days within any twelve-month period:
Provided that for the purposes of this paragraph an enterprise shall be deemed to have a permanent establishment in a Contracting State and to carry on business through that permanent establishment if it provides services or facilities in connection with, or supplies plant and machinery on hire used or to be used in, the prospecting for, or extraction or production of, mineral oils in that State.
So, can we take resort on the fact that he didnt stay in India for more than 90days ?
16 April 2012
SECTION 9 HAS BEEN AMENDED SO AS TO TAX FEES FOR TECHNICAL SERVICES IN ALL CASES THE CL REFFR3ED BY U WILLL NOT APPLY IN THIS CASE
16 April 2012
Oh.. Thank you sir.
One more doubt as to what percentage do we need to withhold tax ?
One more doubt as to what percentage do we need to withhold tax ?
16 April 2012
Oh.. Thank you sir.
One more doubt as to what percentage do we need to withhold tax ?
One more doubt as to what percentage do we need to withhold tax ?
16 April 2012
IF PAYMENT IS AS PER AGREEMENT APPROVED BY CG TDS AT 10 PERCENT PLUS SC AND CESS
OTHERWISE AT 30 PC PLUS SC AND CESS
IF RATE OF TAX AS PER INDO -UK DTAA IS LOWER THAN THAT RATE
OTHERWISE AT 30 PC PLUS SC AND CESS
IF RATE OF TAX AS PER INDO -UK DTAA IS LOWER THAN THAT RATE
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