Foreign remittance

Yes, it has to be deducted. at the rates specified in the act. i.e. as per Section 194C.

The provisions are contained in Section 195 of the act.

Dear Mr.Manyak

If there is no contract exists between your counter part in Europe , If you remitt the money to
Europe you need to get a certificate from your CA.

As the counterpart has not any Permanent Establishment in India ( PE ) status is nil , as per article 5, there is no need to deduct the TDS .

Regards

Pranab Kumar

Yes, there is no PE in India. I will be giving the certificate (15 CA) also for every foreign remittance. 

So Pranab, from your point of view, there is no TDS . Even i have similar views but i am a bit confused regarding the category. Does it falls under Personal Independent service , as many DTAA have written . 

It does not qualify to be in the category of Technical service.

Will it make any difference if my client makes payment in the form of commission?