Section 195 linked with sec 9 and 139

This query is : Resolved 

25 December 2010 Whether it is mandatory to file the Income Tax return in a case where we deduct TDS on technical services relating to ERP pakcage provided from outstide India for Non Resident after 20percent rule of tds.

26 December 2010 Yes , nowhere any exemption has been provided under the income Tax Act for the person providing technical services from outside India to not to file return of income for the income earned from India. Hence it is mandatory for the foreign party to file the return of income in India.


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