Sec. 195 tds on payment to nri

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

16 June 2012 WHETHER ON ALL THE PAYMENTS MADE TO NRI IS TAXABLE?

BUSINESS CONNECTION OR PE OF THE NRI HAS TO BE CHECKED OR NOT ?

ANY FLOW CHART FOR TDS LIABILITY ON PAYMENT TO NRI ? PLS. PROVIDE IT.

EMAIL : PATELNCO@GMAIL.COM

CA CS Amit S. Kedia

CA CS Amit S. Kedia (Expert)
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16 June 2012 Dear user,

TDS is to be deducted on any payment made to non resident which is chargeable to tax in India.

Accordingly, It is necessary that the income is Chargeable to tax in India for TDS.
Secondaly, if the Income is chargeable to tax in India then the provisions under DTAA have to be considered. If it is exempt as per DTAA provisions then TDS will not be there.
In most of the DTAA, Business Income is taxable if there is PE or business connection in India.
So, first of all, you will have to look at the DTAA with the country where you are remitting the funds.

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Querist : Anonymous

Querist : Anonymous (Querist)

16 June 2012 Sir, Our LTD company has to made payment Gasworld.com at UK for inclusion of name in the online directory. Online directory like yellow pages for our advertisement. Whether it TDS is applicable?

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