whather TDS is deductable on the payment out side india?

This query is : Resolved

Share Report Follow Query Ask a Query

Querist : Anonymous

Querist : Anonymous (Querist)

09 January 2010 Whather TDS is deductable on the payment of BOOTH RENT to outside INDIA and what is the rate of TDS ?

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
Follow

11 January 2010 Please go through DTAA and Sec.195

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
Follow

03 August 2025 Regarding TDS on payment outside India, here’s the key info:

Is TDS deductible on payments like booth rent made to a party outside India?
Generally, No TDS is deductible on payments like booth rent to a foreign entity because it is a payment for use of tangible property outside India, and such payments typically don’t attract TDS under Indian law.

However, if the payment is categorized as royalty or fees for technical services (FTS) under the Income Tax Act, then TDS may apply. But booth rent usually doesn't fall under royalty or FTS.

Also, if the payment is for services rendered outside India, it usually is considered income received outside India and no TDS is required under Indian tax law.

What about tax treaty?
If the country where the payment is made has a Double Taxation Avoidance Agreement (DTAA) with India, the treaty provisions would prevail. Usually, booth rent is not a taxable income in India for the non-resident and so no TDS is deductible.

If TDS is applicable, the rate depends on the nature of payment and the DTAA provisions but booth rent normally does not fall in taxable categories attracting TDS.

Summary:
No TDS is deductible on booth rent payments made to parties outside India.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join the CA Students WhatsApp Community for ICAI Updates, Trending Courses & Notes!

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

Tushar Gupta

madhuseshu yathirajam

CA.K.RAMAKRISHNA. PRABHU

Krishnan V

chandradhass sathish

Subscribe Now

whather TDS is deductable on the payment out side india?

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

Senior Executive

Manager- Finance and Compliance

GST CONSULTANT

GST CONSULTANCY

Accountant

CA Final

Article Assistant

Associate CA