TDS Deduction on Foreign Remittances

Preeti (Consulting) (159 Points)

28 April 2011  

hi All,


For the payments outside India , we need to deduct TDS at the rate as applicable as per Income Tax Act , 1961 or as per DTAA whichever is beneficial for assesee.


i would request pls let me know clause with respect to any country wherein in DTAA it has been mentioned TDS has to be deducted . That is under which section/clause we ascertain the TDS deduction rate as applicable as per DTAA.