A 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 ?
yes there is DTAA between india and uk TDS have to deduct @ 10% or without PAN 20%.
Does the annual membership fees fall in the nature of technical services?? If not, then can it be taxed?
R P S K & Associates
Nashik
CA Inter
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Sri Aurobindo Gnostic Centre of Education
New Delhi
CA
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SMJ global advisors pvt ltd
New Delhi
B.Com
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CAclubindia
