Tds on training at foreign country

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Bal Krishan

Partner

22 Points Posted on 19 February 2015

Few Employees of our company going to Singapore for attending the training in the month of Feb 2015.

My question is that whether we are liable to deducted TDS while releasing the payment or No TDS will be applicable due to service provided and received at out of India. If TDS applicable then under which section ?

Please help

Replies (3)

avinash singh

Student

84 Points Posted on 19 February 2015

as per my khowledge if they are on training and after training they back to india and you paying the salary in india you should deduct the TDS.

TDS u/s 192 was deducted only on that part of the salary paid in india by the indian company.

Arif Ali

Apt Co Advisory

1170 Points Posted on 19 February 2015

Hi Bal Krishan.

If your company is paying Singapore company for training of own employees. then it would be covered under section 195. and TDS will be deducted acordingly. TDS will be dedcuted @ 10%+cess or Rate mentioned if any DTAA with Singapore country, whichever is beneficial.

CA Mohit Jain

nil

67 Points Posted on 19 February 2015

Mr. Bal Krishan Acc. to me No TDS will be deducted because 1.) Service is not provided in india. 2.) Income not deemed to accrue or arise india as singapore company provides service independently in their country But if singapore company have a branch or some office in india for carrying out operations than income will be taxable in india and TDS will be deducted as per section 195 as per rates applicable or in force.