Tds on payment to non resident
This query is : Resolved
05 December 2012
Whether TDS has to be deductible U/s 195 on Payment to Non-Resident for the Cargo services rendered outside India
The Non-Resident has not Permanent Establishment in India any more.
The Non-Resident has not Permanent Establishment in India any more.
05 December 2012
As the services have been provided outside India and the payment is directly remitted abroad, therefore such payment is not chargable to tax in India. Hence TDS shall not be deducted on such payment. Refer circular no 786, dated 07-02-2000.
14 December 2012
Circular No. 786 has been withdrawn by Circular No. 7/2009 [F. No. 500/135/2007-FTD-I], dated 22-10-2009.
Anuj
femaquery@gmail.com
Anuj
femaquery@gmail.com
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