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Q. > Please Help: TDS ON PAYMENT OF TESTING CHARGES TO NRI COMPANY
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352 views • Question added May 24, 2016 • Income Tax • By PUNEET BHATIA , CA , Ludhiana


One of my clients has to pay testing charges of its product to NRI company. whether it will attract TDS or not.

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ATUL MITTAL

25-May-2016 , 10:31:05 am

Yes ,as of my point of view its Liable to deduct the TDS on payment of Testing Fees as its Covered under the Technical Fees Clause under Article 12 of DTA Agreement with the foreign Countries and also under income tax Act u/s 115A so its liable to deduct The TDS .

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ANIL KUMAR JAIN

25-May-2016 , 04:17:37 pm

depend if NR Company has its PE in India, apart from it, Ser Tax under RC will be attracted.

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