Tds deduction u/s 195

Piyush Agarwal (Service) (35 Points)

10 September 2013  

1. Is it necessary to deduct TDS u/s 195 for payment of Royalty or Fees for Technical services under Income Tax Act, 1961, even if a non-resident (Recipient) has obtained Tax Residency Certificate from USA ?

2. When is TDS not deductable under DTAA agreement with USA for payment of royalty?

3. If TDS not dedcutable then, is it compulsory to file form 15CA ?