TDS on Royalty payments to foreign company outside India

What is the TDS rate apllicable for payments by a software company:

1. To a foreign company for royalty fees.

2. To a foreign company for purchase of books (online),

3. For salary paid to a foreign national residing in U.S. for services rendered by him.

Replies (1)
Originally posted by : CHANDAN


What is the TDS rate apllicable for payments by a software company:

1. To a foreign company for royalty fees.
10.5575% if foreign party has PAN otherwise 20&.


2. To a foreign company for purchase of books (online),

NIL

3. For salary paid to a foreign national residing in U.S. for services rendered by him.

If services rendered in Indias then TDS shall be there otherwise may be NO TDS.

 

 

 

 Anuj

0-9810106211

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