TDS under section 195
This query is : Resolved
Ajit Singh
(Querist)
27 April 2010
We are making payment through foreign remittance to a Lawyer in Singapore for professional services.Is TDS is applicable and what is the rate of TDS for the FY 2010-11?What other formailties are required like certificate from CA?Please mail me at:ajitacs@gmail.com
CA KISHORE VANAMA
(Expert)
29 April 2010
Hai Ajit payment to non resident / foreign countries TDS deduction@ 30.90% under section code 195 ….chllan to submit ITNS 281.
there’s no threshold limit ……..all amount taxable
As per section 195: Every Indian company must deduct TDS on payment to non-resident if the income in charagable to tax under IT Act of India.
2. You have to consider if the payment to Lawyer in Singapore is income chargable to tax in India. It may not be charable to income tax in India if the foreign firm received payment is Singapore and does not have presence in India. (Read section 5(2)).
3. Under section 195(2), you must send an application to your assessing officer to issue you a certificate so that you can send payment without deductiong TDS.
for details about these IT Act sections 195 and 5(2),
there’s no threshold limit ……..all amount taxable
As per section 195: Every Indian company must deduct TDS on payment to non-resident if the income in charagable to tax under IT Act of India.
2. You have to consider if the payment to Lawyer in Singapore is income chargable to tax in India. It may not be charable to income tax in India if the foreign firm received payment is Singapore and does not have presence in India. (Read section 5(2)).
3. Under section 195(2), you must send an application to your assessing officer to issue you a certificate so that you can send payment without deductiong TDS.
for details about these IT Act sections 195 and 5(2),
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