TDS on Salary payment to Non resident

Dear sir, We have one employee who is non resident and provide service out side india. can we deduct tds on their salary or not. regards, vinod
Replies (3)

yes u deduct tds on his salary, if u not deducted salry exp. not allowed


" Dear sir,
We have one employee who is non resident and provide service out side india. can we deduct tds on their salary or not.

regards,

Nezam
"

As per Indian Income Tax, you have to deduct TDS on such payments. However, depending on the country in which your employee is a resident, check the provision of the DTAA India has with at Country. Look under the Articles for 'Dependent Personal Services'. It could be numbered 14, 15 or 16 depending on the country. If the conditions are fullfilled for taxing the income in India, then deduct as per rates in force for salaries in India. If the DTAA provides that it is not taxable in India then you may give the payee the benefit of the provisions of the DTAA. However even if there is no tax you need to furnish Form 15CB and 15CA. If you deduct tax, the payee can get a relief from his country on the tax suufered in India on the Indian Income. If you have deducted excess or in case income is not taxable and you have deducted, then payee can file a return in India and claim refund. However in this case the relief he claims in his country is reduced by the amount of refund he gets here.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 24 August 2026
Chartered Accountant Articles

Rohit KC Jain & Co

New Delhi

CA Inter

View Details
Company
19 August 2026
Chartered Accountant - Financial Consolidation & Reporting

Synergy Keystone

Mumbai

CA

View Details
Company
09 September 2026
Semi Qualified CA / CA Inter - 2 Groups Cleared

Getmyca Consultant Pvt Ltd

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 26 August 2026
CA Article Assistant/CA Drop Out/Accounts Executive

PARV & Co.

New Delhi

CA Inter

View Details
Company
17 August 2026
Chartered Accountant with US GAAP Experience

Austin Med Solutions Pvt Ltd

Bengaluru

CA

View Details
Company
27 August 2026
ACCOUNTANT

CHARUPREETI & CO

Noida

Graduate (Any)

View Details
Company
ARTICLESHIP 17 August 2026
CA Article Trainee

ASC Group

Noida

CA Inter

View Details
Company
18 August 2026
Audit Assistant - Remote / Work From Home

CA ANOOP P K & ASSOCIATES

Kozhikode

CA Inter

View Details