PAYMENT TO NON RESIDENT FOR SERVICES

An Indian LLP is seeking guidance on making payments to a UAE-based company for repair services. The core questions revolve around whether Tax Deducted at Source (TDS) needs to be withheld, and if so, at what rate. Additionally, the user wants to understand if a Double Taxation Avoidance Agreement (DTAA) between India and the UAE would impact the TDS requirements for these services rendered in Dubai.