Go AD-Free with CAclubindia Pro and Daily WhatsApp Updates. Subscribe Now!

Income accrued in India

16 February 2018

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

Reply
Follow
Share

6 Replies

Divakar (Student CA Final ) (11857 Points)
Replied 16 February 2018

Yes tds deduction required and income accrue in india

Upgrade to CAclubindia Pro. Subscribe Now!

I am Supriya (94 Points)
Replied 17 February 2018

What if that non resident is paying tax in USA on that income?
Isn't there any DTAA relief?

I am Supriya (94 Points)
Replied 17 February 2018

The non resident does not have any permanent establishment in India

Divakar (Student CA Final ) (11857 Points)
Replied 17 February 2018

Plz refer section 40(a)(i) of income tax act....

I am Supriya (94 Points)
Replied 17 February 2018

thank you

Upgrade to CAclubindia Pro. Subscribe Now!

Divakar (Student CA Final ) (11857 Points)
Replied 17 February 2018

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

1 Like