TDS on Payment to Non resident

Freinds,

Please advise me on following Quaries

I am director of indian Pvt. LTD  has to pay in Pound to organisation based on UK to attend seminar at UK, this pament is liable to Deduct TDS u/s 195 or not.?

This organisation have not  connected to India , no Indian PAN no.

If not to deduct TDS then give me the reason with consideration to new Amendment

Thanks in Advance

CA RAJESH CHHEDA

Replies (3)

Where the person responsible for paying any such sum chargeable under this Act (other than 27[***] 28[***] 29[***] 30[***] salary) to a non-resident considers that the whole of such sum would not be income chargeable in the case of the recipient, he may make an application to the 31[Assessing] Officer to determine, 32[by general or special order], the appropriate proportion of such sum so chargeable, and upon such determination, tax shall be deducted under sub-section (1) only on that proportion of the sum which is so chargeable

27-interest

28-interest other than on security

29-dividend

30-and

Hi,

As per decision in case of transmission coporation of india, now it has became very clear that liability to deduct TDS arises only when income has accrued or deemed to be accrued in india. After decision of karntaka high court in the case of samsong electric co., many questions / confusions have been arised regarding deduction of TDS but afterwards decision from tribunals and mumbai highcourt has also relied upon the decision of SC in case of Transmission corporation. Hence, If we assume that organisation does not have any income in india, you need not to deduct TDS on this payment.

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