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TDS on swift charges by SWIFT(foreign )company

This query is : Resolved 
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(Querist)
14 February 2011 dear All,


please provide an answer to my query........a foreign company SWIFT is collecting swift messages charges from banks. whether the payment done by banks attracts any TDS liability under section 195
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Ram Avtar Singh

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Ram Avtar Singh (Expert)
14 February 2011 TDS not applicable on swift charges
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