TDS u/s 195-Urgent

TDS / TCS 602 views 1 replies

we had to make payment of a professional fees to a USA entity , TDS is to be deducted at what rate. If it make difference if it is a company.Is Double Tax Treaty is applicaple on it

Replies (1)

Mr.Harish Bhoota

I am hereunder reproducing the relevant matter useful to you from the Taxmann's Ready Recknor at page 105.

"Royalties and fees for technical services would be taxable in the country of source at the following rates:

a. 10 per cent in case of rental of equipment and services provided along with know-how and techncal services.

b. any other case-

i. duirng first five years of the agreement -

-15 percnet if the payer is Governemnt or specified organisation;

-20 percent in other cases;

ii. subsequent years, 155 in all cases.

Income of Govrnment and certain institutions will be exempt from taxation in the country of source.

To get more clarification you must go through DTAA with the USA.

Best Wishes

Sathikonda


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
01 June 2026
Audit, Taxation & Compliance Executive

R P S K & Associates

Nashik

CA Inter

View Details
Company
29 May 2026
Finance Head

Bhawar Sales Corporation

Chennai

Graduate (Any)

View Details
Company
26 May 2026
Education Content Creator

Adyayam Education LLP

Bengaluru

CA Foundation

View Details
Company
24 May 2026
Accounts & Tax Executive

PARAS KHURANA AND CO

New Delhi

B.Com

View Details
Company
ARTICLESHIP 23 May 2026
Article Assistants

Acupro Consulting

Gurgaon

CA Inter

View Details
Company
29 May 2026
Accounts assistant

Shubh Consultancy

Mumbai

Graduate (Any)

View Details
Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
26 May 2026
CA / MBA (Finance) / CMA / M.Com (Finance)

Sri Aurobindo Gnostic Centre of Education

New Delhi

CA

View Details