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..!!

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details
Company
10 October 2026
Accounts Associate Level 1

Abic and Mani Chartered Accountants

Kottayam

B.Com

View Details
Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details
Company
Featured ARTICLESHIP 28 October 2026
CA- Inter and Articles

N N V Satish & Co.,

Hyderabad

CA Inter

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details
Company
30 September 2026
Senior Accountant

Codeboard Technology

Chennai

B.Com

View Details
Company
ARTICLESHIP 28 October 2026
Article assistants

Shyam S Gupta and Company

New Delhi

CA Inter

View Details