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TDS u/s 195 for website development
Person A is paying 1.5lacs to a Non resident for development of website. Turnover of A is around 20 lakhs for the previous year. Is he still liable to deduct TDS u/s 195?
Replies (3)
Quick Summary
The given payment is for development of website and thus may said to be fees for technical services. Since it is paid to non-resident, it is falling under Sec.195, where the liability is on all payers and it is not linked to any criteria such as TO. Hence, Person is liable to deduct TDS u/s. 195.
Yes TDS should be deducted u/s 195
What if NR don't have any business connection in India, would payer still be required to deduct TDS? Isn't it business profit as per DTAA, which should be taxable in country of NR.
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