Tds on salary to non resident

TDS 303 views 1 replies

Is TDS is applicable to salary paid by Indian company to non resident in China ????

Replies (1)

Dear Ashok,

Yes, TDS is applicable on the salary paid from India to Non Resident person those located in China u/s192(1). For the more clarification you can see the Case study of CIT Vs.Eli Lilly & Co.(India) P.Ltd. ( Supreme Court ) [2009].


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