TDS Deduction for NR

Is there any use of equipment?

Or just technical/professional fees?

Go with sec 195 of IT act...

Originally posted by : Dhirajlal Rambhia
	Is there any use of equipment? Or just technical/professional fees? Go with sec 195 of IT act...

Sir it is just professional fees for services provided in India. No use of Equipment.

Though certain other documentation formalities need to be completed eg (i) Tax Residency certificate issued by the home country (ii) Declaration in Form 10F as prescribed by IT rules (iii) Self-declaration by non-resident in relation to a permanent establishment in India etc.   .... based on these formalities, you can deduct TDS at 5%, provided specified under the DTAA.

Originally posted by : Dhirajlal Rambhia
	Though certain other documentation formalities need to be completed eg (i) Tax Residency certificate issued by the home country (ii) Declaration in Form 10F as prescribed by IT rules (iii) Self-declaration by non-resident in relation to a permanent establishment in India etc.   .... based on these formalities, you can deduct TDS at 5%, provided specified under the DTAA.

Agreed Sir.

But why it does not come under Article -7 Buisness Profit since it is in the nature of Business income for Foreign Company?

Foreign company can avail any advantage under DTAA, (for lower tax benefit), but such declaration is to be given to deductor.

For some knowledge refer the attachment..

https://www.aksaa.qa/images/PDF/BUSINESS_PROFITS.pdf