testing charges - technical services


This query is : Resolved 

12 July 2011 testing charges paid by indian comapany to non resident in nigeria is liable to tds? whether it covered under DTAA or not?

13 July 2011 There is no DTAA with Nigeria. TDS shall be deducted @ 10.51%(if PAN is there) otherwise 20%.

Anuj
0-9810106211


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