Payment to non resident

This query is : Resolved

satheesh kumar (Querist)
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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

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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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.