Tds on payment to non resident


This query is : Resolved 

(Querist)
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.


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14 December 2012 Circular No. 786 has been withdrawn by Circular No. 7/2009 [F. No. 500/135/2007-FTD-I], dated 22-10-2009.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


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now



Similar Resolved Queries


loading


Unanswered Queries



CCI Pro



Answer Query



Company
16 October 2026
CA article trainee

Zerdi & Co. Chartered Accountants

Pune

CA Inter

View Details
Company
13 October 2026
Accountant

Zerdi & Co. Chartered Accountants

Pune

B.Com

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details
Company
Featured 07 November 2026
Chartered Accountant

DPV & Associates

Chennai

CA

View Details
Company
12 October 2026
Finance

I-Genext Consulting Private Limited

New Delhi

CA

View Details
Company
28 October 2026
Assistant Director/ Associate Director-Finance & Accounting

Krea University

Chennai

CA

View Details
Company
02 November 2026
Audit Executive

SRJP & Co LLP

Kochi

CA Inter

View Details
Company
14 October 2026
Accountant

Rize.farm

Bengaluru

B.Com

View Details