Payment to non resident
This query is : Resolved
15 July 2015
Hello,
Our client is a Private limited company(Software) which is resident of india. They send their employees to USA for the purpose of training. The trainer (Individual) who is giving training to them regarding software is an NRI, and he dont have any branches/Permanent establishment in india. Also the trainer doesn't have PAN in India.
My query is under which section TDS has to be deducted and the rate of TDS.
Thanking you in anticipation of quick response
Satheesh kumar
Our client is a Private limited company(Software) which is resident of india. They send their employees to USA for the purpose of training. The trainer (Individual) who is giving training to them regarding software is an NRI, and he dont have any branches/Permanent establishment in india. Also the trainer doesn't have PAN in India.
My query is under which section TDS has to be deducted and the rate of TDS.
Thanking you in anticipation of quick response
Satheesh kumar
15 July 2015
As NRI is giving training in USA, the income is earned outside India for services rendered outside India, hence not taxable in India. No TDS applicable on income not taxable in India.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Reporting Income under Section 44ADA
- Itr 1 processing
- Building and other construction workers welfare cess act 1996
- ITR 1: Details for showing Exempt Income
- Bank Accounts in Balance Sheet for ITR 3
- ITR validation error - Balance sheet is not filled
- TDS ON CASH WITHDRAWALS...
- Query regarding TDS on EPFO Higher Pension Arrears*
- Bank accounts of Non resident
- ITR Filing Requirement for Partnership Firm Registered but Business Not Commenced
- ITR 3 FILING OF AN INDIVIDUAL (PARTNER IN A PARTNERSHIP fIRM)
- Annual return of gst limit
- Delisted shares sold in off market/ Rebate u/s87A
- Error whiling application of GST REFUND (ANNEXURE B)
- While filing GSTR9 accountant couldn't entered the ITC values in Table 6, in 9C it is not accepting
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- Difference in tax comparison report
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
- E Commerce GSTR1 & 3B how to file
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
