Plz help me on the issue:
The assessee is a Indian company manufacturing goods to be exported.
It is making payment to non-resident entity which is a {foreign company or otherwise} in Germany.
The above payment is made for certification fees which is charged by foreign entity. The company has to get its product certified from the German entity so that it could sale the products in Germany.
Whether TDS is applicable on certification fees?
At what rate and clause under Section 195 or DTAA?
what shud be the rate of surcharge applicable, if any.
The amount of payment is Rs. 200,000/- only.
Plz consider that
1. if the foreign entity is a company
2. if foreign entity is not a company.
Waiting for ur Kind Reply
CAclubindia
