Tds for a foreign national

We have to hire an Australian national freelancer. For the purpose of this contract, he is not traveling to India at all nor does he has an established set-up in India.  India and Australia have a Double Taxation Avoidance Treaty for cases like this.

 

My question is about TDS applicable on his payment.

a. Do we need to deduct TDS @ 10%?
b. Is this particular case covered under double taxation avoidance treaty? Will the section 195 of Income tax Act be applicable or the treaty?

Replies (1)

Hello Gurupreet Singh,

I have exactly the same question you posted a long ago. Surprisingly no replies to your question! By this time, you would have figured out what to do. Could you share it if you don't mind? Thanks in advance.

Regards

Sagar

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