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
Menu
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
Recent Topic
- FEMA compliant structure
- Tax obligation in AY 2026-27
- EFILING ITR2 FROM COMMON FILING UTILITY
- SBI gold bond interest
- PPF Interest Exempt - But what drop down to choose
- Itr2 or itr3 intraday trade 1 loss of 70 paise
- Calculation of IT
- CA FINAL FR IndAS 33 Doubt(Corrected)
- Clarification Needed: Reporting Accrued vs Paid FD
- TDS on prize given to participants in Livestock sh
Related Topics
CAclubindia
