Section 195 & dtaa


This query is : Resolved 

15 November 2013 An Indian Company is paying Us$ 10,000/- to a Foreing Company in USA under Technical Fees. I would like to know at what rate tds would be deductible under section 195 or DTAA and Does we require to gross up the amount of payment under such case.

22 November 2013 Not all FTS are taxable in India, its case to case basis.
If applicable will be
a. 25% as per IT Act.
b. 20% as per Treaty.


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