tds

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

13 March 2010 our company is a pvt. co. dealing in pharmacutical products. we had send our sample product at sierra leone (outside india) for inspection for which we had paid inspection fees. Service provider does not have business connection or place of business in india. I want to know wheather we are liable to deduct tds U/s. 195

pls reply your at mittbhakta@yahoo.com

thanking in advance

MAHENDRA KUMAR BAGRECHA

MAHENDRA KUMAR BAGRECHA (Expert)
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13 March 2010 Dear sir,

You need to refer section 5,9,195 along with DTA with relevant country. If your service provider does not have any PE or business connection in india and service is being provided outside india, no income is being accrued or arise in india, hence you are not liable to deduct TDS.

CA Prashant Gupta

CA Prashant Gupta (Expert)
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13 March 2010 in your case first see where you paid them if direct outside India then no TDS as no services incurred or arise in India and according to new amendment also only royalty, interest and technical services is taxable even they are provided outside Inida. so in your case no TDS if payment is outside india.
Form 15CB of CA and online form 15CA by www.tin-nsdl.com should be filled.

Querist : Anonymous

Querist : Anonymous (Querist)

13 March 2010 inspection charges can come under technical service u/s. 9

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