Tds on foreign remittances
This query is : Resolved
anurag hans
(Querist)
29 October 2013
I have one query regarding foreign remittance i hope you can help me in that.
Brief facts:
My client is engaged in the business of providing clearing & forwarding service. He has taken some services in relation to his business from a company based in UAE, services are provided outside India.
UAE company could not avail the benefit of DTAA due to unavailability of Tax Residency Certificate.
The company declares that it has no Business Connection or PE in India.
My Query
My query is whether a deceleration from party is sufficient to establish that no income deems to accrue or arises in India (as per provisions of Section 9 of Income Tax) and no income is chargeable under the provisions of Income Tax ?
I hope you can take me to right conclusion.
Brief facts:
My client is engaged in the business of providing clearing & forwarding service. He has taken some services in relation to his business from a company based in UAE, services are provided outside India.
UAE company could not avail the benefit of DTAA due to unavailability of Tax Residency Certificate.
The company declares that it has no Business Connection or PE in India.
My Query
My query is whether a deceleration from party is sufficient to establish that no income deems to accrue or arises in India (as per provisions of Section 9 of Income Tax) and no income is chargeable under the provisions of Income Tax ?
I hope you can take me to right conclusion.
CA UMESH DULAL
(Expert)
29 October 2013
if service is provided outside India, then no tds will be deducted
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