TDS on Payment made to outside India

TDS should be deducted u/s 195.

Some Important rates mentioned in the Finance Act, 2020 for the purpose of withholding tax u/s.195 are as under:

Dividend–20%

Royalty–10%

Fees for technical services–10%

Interest (other than 194LB / 194LC / 194LD) –20%

The above rates shall be increased by education cess @ 4% and applicable surcharge to corporate / non-corporate assessee. Rates mentioned in DTAA should be applied if they are more beneficial.

Please provide ratebofbtds on rent paid to outside India persons