Tds on payment to non resident
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
20 September 2011
Dear All,
An Indian company has paid $ 15,000/- to a non resident individual as professional fees for providing consultancy services in Dubai. Please advice is indian company is liable to deduct TDS & if yes at what rate & under which section.
An Indian company has paid $ 15,000/- to a non resident individual as professional fees for providing consultancy services in Dubai. Please advice is indian company is liable to deduct TDS & if yes at what rate & under which section.
Arihanth Jain
(Expert)
21 September 2011
Under Article 14 - Independent Personal services of the DTAA with UAE, such income shall not be taxable in India if the NR does not have a fixed base in India and also he was not in India during PY for more than 183days.
Note: “Professional services” includes independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, surgeons, lawyers, engineers, architects, dentists and accountants.
If the above benefit cant be availed then tds shall be @ 10% (20% if NR does not have PAN)
Note: “Professional services” includes independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, surgeons, lawyers, engineers, architects, dentists and accountants.
If the above benefit cant be availed then tds shall be @ 10% (20% if NR does not have PAN)
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