Question ID :
42238
TDS on Seminar Fees paid to foreign country
We are making a Seminar Fees to an agency for online training of one of the employee held virtually. What is the rate of TDS applicable for the same. Agency do not have any permenent establishment in India and their registered address in USA
Posted by
CA. BALASUBRAMANIAM P
on
Mar 21, 2022
Filed Under
TDS/TCS
As the agency does not have permanent establishment in India and the fees is not paid for providing technical knowledge, skills, know how etc, TDS is not applicable on payment of such fees
Posted by
CA. chunauti dholakia on
Mar 21, 2022
Answer ID :
81450
It appears that the service provided is an import of service and the party is not having PE in India . Therefore tax should not be deducted at Source.
Posted by
CA. JHA SHANKAR KUMAR on
Mar 31, 2022