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Q. > Please Help: TDS
Does the amount paid to a non resident clearing & forwarding agent for the services provided outside India is taxable in India & liable for TDS?
Whether the answer would remain same if payment to that non resident agent was for reimbursement of expenses?
Please answer with the relevant Section of Income Tax Act.
answered Feb 08, 2013 by CA Gaurav Kumar Agarwal , East Delhi
As per section 195 of Income tax act 1961, if the payment made outside india to a non resident, but the business is in India or the payment is made for the pupose of services used in India then in that case the same is liable to TDS deduction Here in ur case the same apple & TDS is liable to deduct Now comig to reimbursement of expenses it depends on case to case basis like if the payment made regularly then TDS liab. occur and the rest depend on your own judgment
Experts Panelist
Comments
CA Gaurav Kumar Agarwal
08-Feb-2013 , 05:23:48 pmAs per section 195 of Income tax act 1961, if the payment made outside india to a non resident, but the business is in India or the payment is made for the pupose of services used in India then in that case the same is liable to TDS deduction Here in ur case the same apple & TDS is liable to deduct Now comig to reimbursement of expenses it depends on case to case basis like if the payment made regularly then TDS liab. occur and the rest depend on your own judgment
Shivank Mehndiratta
13-Feb-2013 , 04:27:58 pmThanx CA Gaurav Kumar Agarwal ji But i want to make it clear that the goods were delivered to a foreign country and clearing & forwarding agent provide his service outside India i.e. that agent provide service in that country but the payment is to be made by a person(seller) who is a resident of India .So whether the TDS to be deducted or not for such payment to contractor ?