Tds on agent of non resident

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Dear Sir,

How TDS is to be deducted if we make payment to Indian Agent of Non Resident. If the payment made to Indian agent on behalf of Non Resident....Then should we deduct 194J or 195 and do we need to comply the Non residence formality and will it be treated as payment to Non resident since the service is being provided by Non resident but payment is made to Indian Counterpart

 

Replies (4)
It will be treated as payment to non resident and deduction u/s 195

Dear Sir,

 

If you provide any reference /basis for your decision it will be very useful. Since we have to convey the information to the senior management.

 

regards

 

Dear Sir,

 

If you provide any reference /basis for your decision it will be very useful. Since we have to convey the information to the senior management.

 

regards

 

You want case laws? Then there is taj leather works itat kolkatta case law. Where decision has been pronounced on same line. Rather it is clear cut that payments to agents are deemed to be made to pricipals. Anyways pls go and get an opinion from CA in writing that would help you. Rest is simple and clear cut no reference at all needed.

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