Tds from commission paid to non resident company

This query is : Resolved 

23 January 2016 ONE HOTEL GETS CLIENTS THROUGH BOOKING.COM. BOOKING.COM IS REGISTERED IN HONG KONG. THEY DO NOT COLLECT MONEY FROM CLIENTS. CLIENTS COME DIRECT TO THE HOTEL AND MAKE THE PAYMENT AT HOTEL. HOTEL HAS TO PAY COMMISSION ON THE AGREED TARIFF RATE TO BOOKING.COM. WHETHER TDS IS TO BE DEDUCTED ON THE COMMISSION PAYMENT GIVEN TO BOOKING.COM EITHER UNDER SECTION 195 OR 194D OR NO TDS IS TO BE DEDUCTED. BOOKING.COM CLAIMS THAT SINCE THEY DO NOT HAVE A PERMANENT ESTABLISHMENT IN INDIA TDS IS NOT APPLICABLE TO THEM. PLEASE EXPRESS YOUR OPINION IN THIS MATTER

25 January 2016 TDS applicable u/s 195. Section 9(1) deeming provisions applicable.


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now



Similar Resolved Queries


loading


Unanswered Queries



CCI Pro

Follow us
add to google news


Answer Query



Company
24 June 2026
Chartered Accountant - GST & Direct Tax

APL

Mumbai

CA

View Details
Company
12 June 2026
Accounts & Taxation Executive

Winshine Financial Services

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 24 June 2026
CA Article Trainee

Rahul Dang & Associates

Pune

CA Inter

View Details
Company
25 June 2026
AUDIT MANAGER

JDAS & ASSOCIATES

New Delhi

CA

View Details
Company
ARTICLESHIP 09 June 2026
Article Trainee

Numbertree LLP

Mumbai

CA Inter

View Details
Company
22 June 2026
Accountant

Global Image Technologies Private Limited

New Delhi

MBA

View Details
Company
09 June 2026
Accounts Associate

S Madan and CO

New Delhi

Graduate (Any)

View Details
Company
ARTICLESHIP 27 June 2026
Article

SNCO

Mumbai

CA Inter

View Details