Indian Courier company has entered into an agreement with Bhutan Post to deliver the shipment booked from India to Bhutan. The service is provided by Bhutan Post in Bhutan. Whether Tax to be deducted at source while making payment by Indian Company to Bhutan post for the services provided by Bhitan Post in Bhutan. If yes, then under which Section and at what rate ?
Thanks
as no DTAA is there between india and bhutan, so sec 195 applies here,
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