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Tds u/s. 195

TDS / TCS 936 views 1 replies

The American Society of Mechanical Engineers(ASME) issues Certificate of Authorisation "U" and for the services it charges certification charges, cost of ASME single certification Mark and cost for review before certification. Amount is to be remitted to their office at USA. Is TDS applicable in this case? If so, at what rate? Is it covered under any of the services mentioned in the DTAA with USA?

As per my understanding, the services amount to lending of technical services leading to issue of certificate and mark.

Comments are invited.

Replies (1)

Yes TDS is applicable U/s 195 as rightly indicate by you. Prima Facie your statement above is sort of technical training and certification, in my opinion it would be chargable to tax under Article 12 of India USA DTAA


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