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

This discussion explores whether Tax Deducted at Source (TDS) applies when paying a US-based medical journal for publishing research conducted in India. Key factors considered include whether the publishing house has a Permanent Establishment (PE) in India and if the services were rendered within India. If the services are entirely provided outside India and payment is made directly to the US entity, TDS under Section 195 may not be applicable.