Tds on payment to foreign citizen at uk

Dear All,

My company paid Technical Fess to a British Citizen at UK by GBP. And that said person never came in India.

So for this case TDS are applicable or not ?

Replies (1)

Dear Niladri,

 

If your company pay professional / technical fees for the service rendered outside india,  then the payments will not attract any tax deduction.(Section 194C & 195).

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