Tds on payment to non resident artist management company
Querist : Anonymous
Section 115BBA.
Querist : Anonymous
Artist management company performing in india has no PE in India and service recipient is in individual capacity. As per DTAA Article 7, there is no any taxability in India. Please clarify.
When the income in respect of personal activities ofentertainer or sportsperson in India,accrues to some other person,the income may be taxed in India,notwithstanding Articles 7, 14 & 15.
Income of entertainers taxed u/s 115BBA:
- Received or receivable from his performance in
India
No deduction in respect of any expenditure or
allowance
Income will be taxed @ 20%
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