Tds on commission for hotel room booking to german company

TDS 672 views 1 replies

Is commssion paid to a German based private limited Company  for hotel room booking in India is liable for TDS deduction ????????????

Replies (1)

If the company is Non Resident you have to deduct TDS irrespective of Commission amount paid as per Sec.195. However, if the company is resident  TDS liability does not arise unless the commission amount doesnot exceed Rs.5000 during the previous year as per sec.194H.

 


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register