we have given content writing work to foreigner (UAE) and she is the resident of UAE. currently we are not deducting TDS on her payment. i would like to ask as per DTAA, is she liable to pay tax or not. if yes, please clear rate and section.
02 August 2013
u need to check whether there is any DTAA bet UAE and India , if yes then you need to check whether the transaction u made is covered by the relevant article of such DTAA or bot, else u need to deduct tds u/s 195 of income tax act.