We are a NGO making payment for certain Tuition fees to a consultant in USA. The consultant does not have any place of business in India. Do we have to deduct any TDS on the payments made? If yes at what rate? Thanks in advance !
Gaurav
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Tds on foreign payment
Replies (2)
You may refer to the link below-
https://www.caalley.com/art/art10_0702.html
(i) Yes you are liable to deduct tds u/s 195
(ii) If tds is not deducted then such expenditure will be disallowed u/s 40(a)(i)
(iii) tds has to be deduct at a highest rate i.e, @ 20%
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