03 February 2012
Payment made to non-resident(USA) for online subscription of journals whether assessee is liable to deduct tax or not. Which DTAA is applicable
04 February 2012
In this case there is no liability towards TDS. The income accrues to the NR in USA only and further it is received by the NR out of India. . DTAA between India and USA would have applied as the NR is from USA.