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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

Answer ID : 81437

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