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Referral Fee to a US Company and Reseller Partnership

TDS 228 views 1 replies

Will TDS be applicable on the below transactions for a software company:

 - A referral fee paid to a US Company (with no PE in India) paid by an Indian company.

 - Buying a software license from a US Company and Reselling to another company in US (both having no PE in India).

 - Hiring a Consultant in the US to provide technical services to a company in US. (both having no PE in India).

Are there any tax implications, direct or indirect in any of the above scenarios.

Replies (1)
In all above cases, Not liable to deduct TDS under section 195 as the foreign companies did not have permanent establishment in India.


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