Akshay J. Shah (Partner) (26 Points)
14 March 2011A Professional firm ( of CAs) is a member of the International Association of independent firms in UK .
The Indian firm is required to pay Annual Membership Fees to the UK firm. The UK firm has no PE in India.
Whther Tax is required to be deducted on such payment. ? If not why ? Whtether such payment is covered under Article 23 of the DTAA between India and UK ?
Pankaj Arora
(Learner)
(3134 Points)
Replied 14 March 2011
yes there is DTAA between india and uk TDS have to deduct @ 10% or without PAN 20%.
Divya K S
(CA)
(289 Points)
Replied 14 March 2011
Does the annual membership fees fall in the nature of technical services?? If not, then can it be taxed?
CAclubindia
