TDS under Sec195
This query is : Open
G. RAMESH BABU
(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.
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.
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
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
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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