TDS on amount remitted to NRI

Mr. X has been deputed in Sharjah by ABC Pvt. Ltd. for a consideration of
$ 2500 in a month. The amount is remitted to Mr. X from Head Office of
ABC Pvt. Ltd. Kolkata, W.B., India. Mr. X is not an Indian Citizen.
Should ABC Pvt. Ltd. liable to deduct TDS on the amount remitted to Mr. X ????
Please provide your answer with Case Laws if possible.

Replies (11)

the income is deemed to accrue in India , ttarget='_blank' rel='nofollow' hrefore, TDS is applicable subject to the provisions of DTAA.

Dear Mr.  Jitender can you please explain what the Double Taxation Avoidance Agreement provisions state in this regard ???

Please clarify as to what this payment is for. It seems it is in the nature of Salary. If that is the case then it is outside the purview of Sec. 195 & hence no Tax deduction under Sec. 195.

I am not so sure as to whether Section 192 will get attracted or not????

Please let me know if i am wrong?

TDS willbe deducted in this case under section 195 if that amount is not paid as salary and if paid as salary then it willbe covered under Section 192B

Dear all, Mr. X is an employee of ABC Pvt. Ltd. and serving in the office at Sharjah (UAE). Now please explain...

Have to pay $5000 in U.S. to a company (not having any registered office in India) for the access of their website.

need help with the Income tax implications?

TDS willbe deducted under Section 192B

If one employee transfer to Singapore subsidary and he has to pay in singapore dollar some amount what tds is applicable

If one employee transfer to Singapore subsidary and he has to pay in singapore dollar some amount what tds is applicable? Is he consider as NRI?

Dear friends!

 

In the instant case, so far as the services of Mr.X are rendered outside India and the individual being not a resident or RNOR, no part of his income is taxable in India. No TDS.

Mr. X is providing his services outside India. So, there is no TDS liabilty .

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