Does a us company will have to pay tax in india if ..

I think US company is liable to TDS for its payments it receives from its Indian companies who are i believe its customers as its employees this us company is training u/s 195. But please email all facts 1st.

Here is the situation:

The US firm provides Training services and they are established in US.

They do not want to form a direct presence in India however they have few individual consultants who would be selling their services to Indian firms.

Now the question here would be since the company provides the services through those consultants now, will they be liable for paying taxes to Indian Government.

Under Income Tax Act, the income accrues in India as the source is in India.

Under DTAA, the income may be taxable as the consultants may be termed as 'agency PE' of the NR.

Hence income will be taxable in any case.

Yes, The Income shall be liable to tax @ 20%(in case of NO PAN of US Company) otherwise 10.51% , as per Indian Income Tax Act.

Anuj

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