TDS on payments to NRI (Rent & Salary)


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Querist : Anonymous

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Querist : Anonymous (Querist)
04 November 2009 Hi

I would like to know the TDS rates for Payments to NRI in respect of Rent & Salary.

I gone thru Sec 195 it says "deduct income-tax thereon at the rates in force".

I searched DTAA it covers only Dividend (other than Sec-115-O), Interest, Royalty & Fee for professional & technical services.

Under which section TDS to be made on Payment of Rent & Salary to NRI and what are the rates applicable.

Thanks in advance,

Regards,
Vinod Kumar

04 November 2009 Rent u/s 195 as per DTAA & salary u/s 192

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Querist : Anonymous

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Querist : Anonymous (Querist)
05 November 2009 Rent U/s 195 as per DTAA......

DTAA Says Interest, Dividends(other than 115-O, Royalty, Technical services.


05 November 2009 See Sec 195(i) for TDS on any other payment to Non resident as specified to Sec 195(a) to 195(h)

Rate would be for payment to non corpote non resident: 30.9% ( inclusive all)

For payment to non domestic Company:
Upto 1 Crore rate is 41.2%
Above 1 Crore 42.23%

Salary is taxable at the applicable rate
as like as resident employee depending upon taxable amount of salary i.e . rate may be 10,20 or 30 % plus education cess




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