International taxation sec 195
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
03 November 2017
can any one pls tell what will be the tds rate in case of audit fees paid by indian company to company in uk having PAn
whether there is any relief in rate provided in DTAA for audit fees ??
whether there is any relief in rate provided in DTAA for audit fees ??
03 November 2017
Tax on royalties and fees for technical services will be levied in the country of source as follows :
A. 10% in case of rental of equipments and services provided alongwith know-how and technical services
B. In any other cases
- During first 5 years of agreement - 15% if payer is Govt/ Specified Organisation - 20% in other cases
- Subsequent Years - 15% in all cases
Income of Govt/ certain institutions exempt from taxation in the country of source
A. 10% in case of rental of equipments and services provided alongwith know-how and technical services
B. In any other cases
- During first 5 years of agreement - 15% if payer is Govt/ Specified Organisation - 20% in other cases
- Subsequent Years - 15% in all cases
Income of Govt/ certain institutions exempt from taxation in the country of source
03 November 2017
Tax on royalties and fees for technical services will be levied in the country of source as follows :
A. 10% in case of rental of equipments and services provided alongwith know-how and technical services
B. In any other cases
- During first 5 years of agreement - 15% if payer is Govt/ Specified Organisation - 20% in other cases
- Subsequent Years - 15% in all cases
Income of Govt/ certain institutions exempt from taxation in the country of source
A. 10% in case of rental of equipments and services provided alongwith know-how and technical services
B. In any other cases
- During first 5 years of agreement - 15% if payer is Govt/ Specified Organisation - 20% in other cases
- Subsequent Years - 15% in all cases
Income of Govt/ certain institutions exempt from taxation in the country of source
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