Tds on payments to non residents

TDS 289 views 2 replies

I have paid software development fees and Salaries to Non residents, what is TDS liability and compliances that needs to be done? 

Replies (2)

Tds on salary paid to non residents will be deducted as per sec 192 at slab rates. Whereas for software development fees paid to non residents will be deducted as per sec 195 will be 10%

Refer the links. This will help you solve your doubts regarding tds compliance

https://www.incometaxindia.gov.in/charts%20%20tables/tds%20rates.htm

https://www.charteredclub.com/tds-return-form/

Thanks. Also tell me the conequences if i have paid them the amounts without deducting TDS.


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