TDS ON FEES PAID TO NON RESIDENT FOR PUBLISHING MEDICAL RESEARCH IN FOREIGN JOURNAL

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Please inform whether TDS is applicable if some amount is paid to any foreign Medical journal publishing house for printing any medical research done in India. if yes then what is the rate.The country is USA
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Please check below points:

1. Whether publishing house has any PE (permanent establishment) or any fixed base in India.

2. Whether any of the services provided by the publishing house is in India.

3. Payment is made outside India.

in your case, it seems services are provided outside India and payment is directly remitted to US publishing company. If it does not have any base in India then TDS not applicable.

 

Whether tds uner section 195 is also not applicable ?


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