06 February 2010
i want to know the liability of Tax deduction on an NRI Individual making payment to contractors in India for a construction of Girls hostel (Charitable purposes) in India...!!
08 February 2010
If the NRI individual is covered under Sec 44AB & such expenditure is claimed as a deduction by him for arriving at his total taxable income in India, he has to deduct tax u/s 194C. If such expenditure is personal in nature, there is no liability to deduct tax.
CAclubindia
