Tds on ad campaign services received from a foreign company

296 views 1 replies

hello Everyone,

Can someone clarify whether the payment made for Ad Campaign services received from a US Company is subject to TDS or not?That US Comapny has Tax Residency Certificate & No permamnent Establishment in India

If it is liable for TDS, kindly let me know the respective sections under IT Act and Respective article under DTAA?

 

Thanks in advance.

Replies (1)

BASED ON THE INFORMATION PROVIDED,

THERE IS NO NEED OF DEDUCTING TAX ON PAYMENT AS IT  IS IN THE NATURE OF BUSINESS PROFITS(ARTICLE 7 1ST PARA)AND NOT IN THE NATURE OF ROYALTIES UNDER DTAA (IN ORDER TO BE IN THE NATURE OF ROYALTIES ,THE PAYEE SHOULD GIVE THE POSSESSION OF SUBJECT TO THE ASSESSE FOR USE..BUT IN THE SERVICE YOU ASKED ABOUT,THE TOTAL RESPONSIBILITY OF AD WILL BE TAKEN BY PAYEE)..


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
24 June 2026
HEAD - AUDIT AND TAXATION

A R JADHAV AND ASSOCIATES

Mumbai

CA Inter

View Details
Company
22 June 2026
Finance Manager- Chartered Accountant

Triveni Turbine Limited

Bengaluru

CA

View Details
Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
01 June 2026
Audit, Taxation & Compliance Executive

R P S K & Associates

Nashik

CA Inter

View Details
Company
ARTICLESHIP 27 May 2026
CA Article Trainee

Rahul Dang & Associates-Chartered Accountants

Pune

CA Inter

View Details
Company
ARTICLESHIP 20 June 2026
Articleship

RB KESHRI & CO

Mumbai

B.Com

View Details
Company
19 June 2026
Accounts Executive

Getfive Advisors Pvt. Ltd.

Ahmedabad

CA Inter

View Details
Company
10 June 2026
Senior Account Executive

JDS Advisory LLP

Ahmedabad

CA Inter

View Details