Tds on foreign payment of exhibition

Dear Ma'am

As per section 195 of Income tax act 1961:-

Any person responsible for paying to a non-resident, not being a company, or to a foreign company, any interest (not being interest referred to in section 194LB or section 194LC) 92[orsection 194LD] or any other sum chargeable under the provisions of this Act (not being income chargeable under the head "Salaries") shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rates in force.

The section specialy don't exclude Individual from the ambit of obligations under section 195.

At the Time of payment you need to be obtain a 15CA and 15CB from a Chartered Accountant and should be mentioned the TDS Amount in Part B of 15CB.

As India has signed a comprehensive agreement with the Republic of Germany and if payment is made for professional capacity than kindly go through the ARTICLE 14 of DTAA with Germany. 

Or payment is made in other capacity than go through the ARTICLE 21 of DTAA with germany.

For Any further Assistance Pls feel free to call me at +91 965 431 2612 during the business Hours.