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TDS When DTAA is present

This query is : Resolved 
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(Querist)
07 February 2011
Dear Sirs,

If a foreign contractor established in a country with which a DTAA is signed is paid in excess of the exemption limit, is the Indian Company liable to deduct tax?

Kindly reply soon

Thanking you in anticipation
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Mouli

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Mouli (Expert)
07 February 2011 Generally, TDS liability u/s 195 for the foreign remittances does not arise if the above foreign contractor does not have any PE in India and you should check this condition in the DTAA with the concerned country then the income Tax is not deductable.
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CA. Anuj Gupta

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CA. Anuj Gupta (Expert)
12 March 2011 There is no exemption limit while considering the deduction of TDS u/s 195 unlike other sections like 194C ........

Kindly see the exact nature of remittance and then decide the TDS issue.

Anuj
9810106211
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