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Membership fee to a foreign professional istitution

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(Querist)
07 July 2011 If we are ;paying Membership fee of a Foreign Professional Body, TDS provision would apply or not?

If yes, under which section or at which rate?
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Arihanth Jain

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Arihanth Jain (Expert)
07 July 2011 I believe such a membership fee does not fall under fees for technical services; and hence its taxable in the country where the recipient of income is resident.

Therefore tds shall not apply.

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