banner_ad

Tds on payment to non resident

This query is : Resolved 
Profile Image

Profile Image

(Querist)
23 September 2014 Dear All

Should TDS be deducted on professional fees paid to Non resident, who has provided services abroad and the payment is made from india in foreign currency? The Services are utilised in India...

I am of the opinion that TDS need not be deducted since the payment made to such non resident is not chargeable to tax in india, because the Services are provided outside.

Pls let me know your valuable views.
Profile Image

Rahul

Profile Image

Rahul (Expert)
23 September 2014 Dear Puneet,

Please note that Tax Deduction is not dependent upon situs of provision of services after amendment by finance act 2010 which was brought to nullify the supreme court judgement in the case of Ishikawajima Harima.

Therefore considering the facts provided by you, TDS will be deducted at the rate of 25.75% or u can take treaty benefit.

Trust your query is solved. For any other clarification, feel free to contact me at carahulsrivastava@gmail.com
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


CCI Pro
Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!


Similar Resolved Queries


loading


Unanswered Queries


banner

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Subscribe Now

Follow us
add to google news



Answer Query



Quick Links



Browse by Category




Latest Job Openings

View all
Company
26 May 2026
Education Content Creator

Adyayam Education LLP

Bengaluru

CA Foundation

View Details
Company
19 May 2026
Fundraising Expert

MentorsWorld Ventures Private Limited

Ahmedabad

Others

View Details
Company
12 May 2026
Accounts Executive

Nafa Group

Mumbai

B.Com

View Details
Company
ARTICLESHIP 15 May 2026
ARTICLE ASSISTANT, TRAINEE AND PAID ASSISTANT

YOGESH KAPOOR AND ASSOCIATES

New Delhi

B.Com

View Details
Company
26 May 2026
Senior Accountant cum purchase Manager

Vardhaman Group of India

Pimpri Chinchwad

CA Inter

View Details
Company
14 May 2026
Senior Associate

ABHISHEK SHANKAR AGARWAL & ASSOCIATES

Kolkata

CA

View Details
Company
11 May 2026
CA Dropout

Patron Accounting LLP

Pune

CA Inter

View Details
Company
23 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details