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Q. > Please Help: TDS ON AMOUNT PAID TO USA FOR PUBLISING ARTICLE IN NEW PAPER
Sir,
an assessee (lecturar ) want to pay fee to usa base publisher for pulishing article/paper in news paper & want to rececived form 15cb from us please explain the tds rate for such type of payment to out side India payment of 120$.
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Comments
SARTHAK JAIN
15-Apr-2014 , 01:47:17 amIf the newspaper/magzine is published outside India, no TDS will be applicable because of specific exclusion in Explanation (c) to Sec.9(1)(i). In view of this exclusion, no income accrue/arise to US publisher and therefore no TDS is required to be deducted u/s195. But Form 15CB will be required for remitting the funds.So, in my view, since no income is there to tax under Income Tax, no question of TDS should arise.
DILIP KUMAR
16-Apr-2014 , 04:20:25 pmexplanation (1)c of section 9(1)(i) would not work here as the explanation is only confined to collection of news from India. Hence it would be necessary to see is there any business connection in India(PE) of that USA based Company. if there is no business connection found, it is ok and TDS is not required to be deducted but if found DTAA needs to be checked.
SARTHAK JAIN
16-Apr-2014 , 10:55:35 pmPrima facie, it appears that since the article is published in newspaper in USA, it would squarely be called as news (the word "news" is of wide connotations and import, especially in today time) collected from India as the views represented by such news article are of a Indian citizen. Also, newspaper is published outside India, which therefore, means that explanation 1(c) to sec 9 is applicable to it. So, no question of TDS. But saying that conclusively would require appraisal of more facts of the case (like nature of news article, its subject and content), which are not presented. If otherwise is true, then I agree with Dilip's views.