Tds on remittance to non-resident consultant
This query is : Resolved
24 December 2011
Dear Sir,
One Indian limited company participated in an exhibition in poland and for the same, needs to pay to "non-resident consultant" some amount as "legal assistance service according to commision".
My doubt is that whether the same will be liable to TDS and if yes then at what rate?
Please reply urgently.
One Indian limited company participated in an exhibition in poland and for the same, needs to pay to "non-resident consultant" some amount as "legal assistance service according to commision".
My doubt is that whether the same will be liable to TDS and if yes then at what rate?
Please reply urgently.
CA PARAS BAFNA
(Expert)
24 December 2011
The place of accrual as well as receipt of income to the non resident consultant is out
side India.
As the Non Resident's Income is not taxable in India, in the above situation, TDS is not required to be deducted.
side India.
As the Non Resident's Income is not taxable in India, in the above situation, TDS is not required to be deducted.
Message likes :
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CA. Anuj Gupta
(Expert)
26 December 2011
I have different views as the nature of services written by you seem to be of technical nature , which shall be taxable under the FTS section of Indian Income Tax Act.
Anuj
+91-9810106211
femaquery@gmail.com
Anuj
+91-9810106211
femaquery@gmail.com
26 December 2011
Yes Anujji, the service definitely falls under technical services.
But the question is of taxablity in india and we are required go to provision of tds.
I feel the same as Parassir said.
Plz share ur views.
But the question is of taxablity in india and we are required go to provision of tds.
I feel the same as Parassir said.
Plz share ur views.
Vishal D Shah
(Expert)
27 December 2011
Check provisions of I.p.s clause in treaty. Its not handy right now with me . Will check and let you know.
Vishal D Shah
(Expert)
27 December 2011
IPS clause is present in Article 15 of India Poland DTAA. See if conditions are fulfilled, you may avoid paying tax.
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