Tds on advertisement & exhibition expenses

This query is : Resolved

mayank himatsingka (Querist)
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01 July 2014 Dear Sir,

If the assessee has incurred expenditure on both Exhibition and Advertisement in a foreign Country.

I want to know the applicability of TDS on the said transaction whether DTAA exist or does not exist between India and the foreign country (Please reply in both cases).

Your response is appreciated.

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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01 July 2014 which country is there with india?

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Rupesh Jain

Rupesh Jain (Expert)
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02 July 2014 if you make payment to out side india the you have to deduct the tds u/s 195@ 10% if indian PAN other wise @ 20%.

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mayank himatsingka

mayank himatsingka (Querist)
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03 July 2014 Dear Sir,

There is no such specific country.
In this case we can assume two countries.
One with whom DTAA exist and the other one with whom DTAA does not exist.

mayank himatsingka

mayank himatsingka (Querist)
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03 July 2014 Dear Rupesh sir,

Can you please give me some clarification on that.
Because as far as I know DTAA overrides ITA,1961.

But I don't whether or not DTAA in general gives relief for non deduction of TDS on the above specified transaction.

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