Credit for tds to a non resident

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Dear sir,

1. we want to pay fee for technical service to a nonresident german after deducting tds . how much tds to be deducted . as per sec 195 10% to be deducted if a central govt approved agreement only. if no such agreement or agreement with local authority  or state govt  how much tds to be deducted?

2. credit for tds deducted in india be available for nonresident german in his country or not? please help me. its very urgent

 

Replies (1)

it is 10%.

he can claim of this TDS if income tax rule of that country allow. but I don't think Germany has so provision. So he can't claim TDS refund there.

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