Tds implication on payment made to facebook(ireland) for adv

This query is : Open

piyush goplani (Querist)
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30 October 2012 Hi,

Assesse is making payment by his credit card
to facebook(Ireland)
please tell me whethr that income is accrued or deemed to be accrued in india, as per sec 9(1)

and whether assessee has to deposit TDS or not
and if Yes, then at what rate because Facebook does not have any PAN in india

Thanks in advance

Regards:
Piyush Goplani
09958544364
ca.goplanipiyush@gmail.com

MAHENDRA KUMAR BAGRECHA

MAHENDRA KUMAR BAGRECHA (Expert)
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30 October 2012 Hi,

First of all, what is the nature of payment/ for what service, payment is to be made...

piyush goplani

piyush goplani (Querist)
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30 October 2012 Hi mahendra:
payment has been done for the Advertisement services on facebook

MAHENDRA KUMAR BAGRECHA

MAHENDRA KUMAR BAGRECHA (Expert)
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31 October 2012 Hi,
If facebook don't have any Permanent Establishment in India(PE) as define in DTAA with Ireland, and the payment is for business income which has not accrued in India, as per my view, no tds to be deducted, but you should take a declaration from face book for not having any place of business in India. Wait for other experts views also.

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