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Sec 195

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(Querist)
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?
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Amol Gopal Kabra (CA,CS,DISA)

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Amol Gopal Kabra (CA,CS,DISA) (Expert)
15 May 2012 Yes. Tax has to be deducted on the payments to such attorneys.
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JOYAL GEORGE

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JOYAL GEORGE (Querist)
16 May 2012 Does it have any territorial nexus with India? The service is rendered out side India.
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Amol Gopal Kabra (CA,CS,DISA)

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Amol Gopal Kabra (CA,CS,DISA) (Expert)
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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