If a Non resident provides technical services from USA to a company in India, Is it required to deduct TDS?
Does this cover under income earned/ accrued in India in the hands of that non resident
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Income accrued in India
Replies (6)
Yes tds deduction required and income accrue in india
What if that non resident is paying tax in USA on that income?
Isn't there any DTAA relief?
Isn't there any DTAA relief?
The non resident does not have any permanent establishment in India
Plz refer section 40(a)(i) of income tax act....
thank you
That section specifically covers fees for technical services... If DTAA exist then he will get benefit of that in their country... But u hv to deduct tds on that payment
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