Rate of TDS

Please tell rate of TDS in case of payement of technical services out side of india( Basicaly USA).

Replies (8)

 The payment is chargeable to tax under s. 9(1)(vii). 10% TDS rate is applicable U/S 194J.

 

Dear,

TDS shall not be applicable as the service are rendered and used outside India.



Yes i m agree with Devang that TDS is not applicable in case of export of services..

This is an import of service, Hence 10% rate of service tax should be applicable. Payment is being made outside india, Hence its a import service. Service receiver should be liable for payment of S.Tax.

Its relates to Income tax TDS aplicability.. How come the service taxand the export of services??????

TDS @ the rate mentione in the DTTA agrement between the india and USA.. Mukesh kumar should refer the DTA agreement.

Originally posted by : mukesh kumar
Please tell rate of TDS in case of payement of technical services out side of india( Basicaly USA).

I am agree with you Mr. shiva . Mukesh this payment is under cover of Section 195 ( Payment to Non Resident except salary) 15 CA / 15 CB  form is also applicable for this transaction

As per section 115A of Income Tax Act, Income tax payable on this income of USA person is 10% & hence a TDS of 10% as per section 195.

Friends please tell accurate % of TDS because it not accurate %. There is some recently changes in the %

It also has some frection in decimal (three digits).

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