TDS rate applicable u/s 195 - AMC charges from UK

TDS 1749 views 3 replies

Hello,  

Could you please update me the rate of tax (TDS) to be deducted for AMC imported services from UK u/s 195.  Thanks

Replies (3)

U/s. 195 : the Withholding tax rate on Royalty and Fees for Technical services is 10% in case the agreement is made on or after 1/6/2005. Surcharge @ 2.5% is applicable in case of a company which is not a domestic company only if the payment exceeds 1 crore

Hello Rachit.  Thanks for your reply.

But, i have a clarification.  If it is for Technical services and know how it may be at 10% and if it is for other services other than governmental it is 20%.  The services which i have to pay is AMC for Softwares supplied.  I don't think any surcharges are applicable.  please confirm and if anyone wanted to confirm, they are invited. 

SC is applicable on payments aboveRs.1.00 crore

if only you are relying on any Articles of DTAA, there is no SC & ED. Cess.


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