TDS on Payment to Foreign Artist Performing in India


This query is : Resolved 

(Querist)
08 August 2025 What should be the TDS rate on Fees payment to Foreign Artist (USA) performing in India ?

Kowsalya (Expert)
08 August 2025 In general, the tds rate on payment made to such foreign artist towards performance in India will be 20% along with the applicable surcharge as per section 115bba of the income tax act.


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