Sec 195
This query is : Resolved
15 May 2012
An educational institution is conducting various research works in India. The institution wants to register some of the patents for certain innovations out of these R&D in USA. Entire activiteis relating to patent registration was done by an attorney in USA. Whether TDS to be deducted u/s 195 on the professional fee paid to these attorneys?
15 May 2012
Yes. Tax has to be deducted on the payments to such attorneys.
16 May 2012
Does it have any territorial nexus with India? The service is rendered out side India.
Please provide the details.
Please provide the details.
16 May 2012
Even if the service is rendered out of India, still the expenditure shall be claimed from Indian income only. So Tax is to be deducted.
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