TDS on payments made to a foreign university.

"Anant" (Final Student) (152 Points)

04 May 2020  

Hello,
We have a client company which sent its employees to a foreign country to take training in a university established in that country. The foreign university doesnt have any permanent establishment in india. The amount payable by indian co. to the foreign university is $15,000. Is there any tax liability in this case. Is the indian co. liable to deduct income tax (tds) on the payment to be made. Please advise as per law.