TMI BlogSection 195X X X X Extracts X X X X X X X X Extracts X X X X ..... Company "A" is a resident assessess. "A" export 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... analysis charges to non-resident. 1. Whether 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? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Whether the analysis income is chargeable to 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 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 95. When the income is taxable, only then the withholding 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... By Surender Gupta - The Reply = As we know that to decide the taxability of a transaction would need many aspects to be looked into. What is analysis charges? How it is performed? Where it is perform ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed? Therefore, in my view, given the facts and details in query, it is not possible to decide the same as final conclusion. An expert analysis is required for this. - Section 195 - Query Started By: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - CA Rachit Agarwal Dated:- 29-9-2010 Income Tax - Got 3 Replies - Income Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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