Dear All,
we are running an educational institute. The students who passed out from different courses are offered the certificate from EDEXCEL a UK based certifying/awarding Body. For this certification we have to pay certain amount to EDEXCEL, UK. Edexcel is not having a PE in India.
Now my query is whether we have to deduct TDS on this payment or not. If yes then please mention relevant notification, section clearly. Whether this payment is to treated as royalty or fee for technical service?(explantions pls) Any treatment as per Indo-UK DTAA.
Waiting for your expert views pls.
Regards, Rajeeb
CAclubindia
