What is tds provision for overseas payments

691 views 2 replies

if any one want to make the overseas payments for say,

1. visa fees  (which includes professional fees also)

2. royalty

3. consultancy fees 

MY QUESTION IS 

A. what is legal provision regarding TDS to be deducted and which return to be filed for TDS.

B. how those foreign people claim that TDS 

Replies (2)

Tax Applicability

TDS Applicability needs to checked TDS rates as per Section 195 and DTAA both, TDS Should be applied as per prevailing rates to benificiary  

if DTAA exists between the countries, Tax Residency Certificate is to be collected in view to avail the benefit of DTAA,

TDS Returns

Form 27Q to be filled.

need detailed anwer

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