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.
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