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TDS under Sec195

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(Querist)
28 November 2008 One of our company director is going to Hongkong for training on a particular machine for which we need to pay an amount of 500 Euro to a German company. Is TDS required to be deducted from the remitance of 500 Euro to that german company under Sec195 of the income tax act.
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CA.ViVeK M ACA

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CA.ViVeK M ACA (Expert)
28 November 2008 TDS is required to deduct out of 500 euro.please check whether there is any DTA agreement is entered by the payee country.
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G. RAMESH BABU

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G. RAMESH BABU (Querist)
28 November 2008 As per Article 12 of the DTAA between Indai and Germany "Royalties and fees for technical services arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State" based on this can U suggest me whether TDS is required tobe deducted
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G. RAMESH BABU

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G. RAMESH BABU (Querist)
28 November 2008 As per Article 12 of the DTAA between Indai and Germany "Royalties and fees for technical services arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State" based on this can U suggest me whether TDS is required tobe deducted
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CA Tilak Raj Sharma

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CA Tilak Raj Sharma (Expert)
28 November 2008 As per DTAA, the amount will be taxable in Germany. So donn't need to deduct any TDS.
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