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Income Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

TDS u/s 195 - No TDS is required to be deducted on the payment ...


No TDS on Ad Expenses & Technical Charges to Foreign Nationals Without PE in India u/s 195.

June 9, 2018

Case Laws     Income Tax     AT

TDS u/s 195 - No TDS is required to be deducted on the payment of advertisement expenses and technical and professional charges to foreign national as these recipients were foreign residents having no PE in India and the services were also rendered by them outside India.

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