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If no DTAA is available

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if no DTAA is available with then whether 195 can be applied. no PE is there of the outside country in India. whether the professional fees paid section 195 will be applicable.

 

Replies (5)
If the professional fee is deemed to accrue or arise as per section 9, then it will be taxable under the act. Accordingly, taxes to be withheld as per section 195.
First check the incidence of income U/s 9. If it is deemed to acrue nd arrise in india then section 195 will be applicable. Further in your case there is no dtaa with the country, therefore provisions of income tax act will apply
First check the incidence of income U/s 9. If it is deemed to acrue nd arrise in india then section 195 will be applicable. Further in your case there is no dtaa with the country, therefore provisions of income tax act will apply

If income received by foreigner is taxable as indian income u/s 9. then it will be covered for TDS u/s 195. No DTAA does not matter.

Yes... and you need to refer section 91 also.


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