DTAA APPLICABILITY IF SERVICE PROVIDED OUTSIDE INDIA

This discussion clarifies the applicability of Double Taxation Avoidance Agreements (DTAA) when services are provided and payment is made outside India, specifically in Germany. It confirms that DTAA generally won't apply in such cases, and Form 15CB is not required if taxes are already paid in Germany. However, if the payment originates from India, TDS under Section 195 becomes applicable, necessitating Form 15CB.