Tds on amount received from nri

Hi

My client(in India) is receiving technical fees from incorporation in USA. Kindly help whether any TDS is applicalbe for the said transaction.

In 194J it says Any person paying......Person even includes foreign incorporations.

If any one is having any notification or case law kindly let me know.

Replies (2)

No req to deduct TDS as foreign company is not under the jurisdiction of I-T Act and "any person" can never mean anyone in this whole world. It's only in respect of India

I differ with the view.....

YES...TDS will apply & 194 J ...Any Person includes NRI also....195 also states any perosn...includes NRI also...

 

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