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TMI BlogSection 195X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 195 X X X X Extracts X X X X X X X X Extracts X X X X ..... t some material to other country. Material is subject to analysis by a non resident of the country to which it exports. Company "A" makes the payment for analysis charges to non-resident. 1. Whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the company is liable to deduct TDS on the analysis charges paid to non resident for the analysis carried out in the overseas country under section 195? 2. Whether the analysis income is chargeable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o income tax in India? Reply By GOPALJI AGRAWAL: The Reply: In my view, the services would fall under fee for technical services and covered u/s 195. When the income is taxable, only then the withho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lding tax comes into play. Reply By CA Rachit Agarwal: The Reply: I want to know whether the same is chargeable under Income Tax Act. Reply By Surender Gupta: The Reply: As we know that to decide th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e taxability of a transaction would need many aspects to be looked into. What is analysis charges? How it is performed? Where it is performed? Therefore, in my view, given the facts and details in que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry, it is not possible to decide the same as final conclusion. An expert analysis is required for this. X X X X Extracts X X X X X X X X Extracts X X X X
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