Tds on training at foreign country

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.

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.

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.