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Payment to Liason Officer

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(Querist)
08 September 2009 Sir,


If a company in Inda has to make payment to a liasoning officer in Iran, whether the company in India has to deduct tax at source on the payment so made?
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Manoj Kumar Jain

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Manoj Kumar Jain (Expert)
09 September 2009 If the payment doesn't cover under section 195, then no withholding tax is applicable. In the given case , in my view, withholding tax will not be applicable since payment is related to business income and withholding tax will not arise.
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