16 February 2015
management course from university of usa fees approx. 20k usd can this be consider as a business expidency expense and if yes while doing remittance to the educational insititute do i need to pay them after deducting the tax (for which they would not agree) they dont have any entity in india. the course fee includes food, accomodation and fees for training) its a 10 -12 day course.
2 question can this be considered as business expidency expense tds deduction compulsory or must in this situation.or is it exempted for university
can i have the section in which i can find this exemptions
16 February 2015
As no part of the income is taxable in India no TDS applicable. As the income is earned by the non resident university for course conducted outside India, is outside the purview of Indian tax laws.