TDS under section 195

Hey I need to know something on TDS under section 195 (Non-residents)

 

I pay accredition fees to an education board abroad. So on what rate the TDS shall be deducted???

 

 

Kindly give references or extracts of the act, if possible.

Replies (5)

Dear Ronak,

I think "Accredition fee" is a kind of "royalty" for using the name........ TDS will be deducted on the same...

Actual rate will depend upon certain facts like the country in which payment is being made & whether that foreign education board has any brach in India or not, etc?

Agree with Amir

agree

Dear Ronak,

Your query is incomplete, u have not provided to which u are making payment. Based upon the receipient country, we will have to refer DTAA entered by India with that country, if any.

Also what do u mean by accredition fee & what are the terms and condition of this accredition fees???

Hey ppl..the payment is made to france

And the accredition fees is like..I'l give you an example:

Suppose there's a school Kendriya Vidyalaya which is CBSE affiliated. It pays a fees to CBSE to stay affiliated to it.

 

I hope my query gets a little clear to you guys..please help me out..!!

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