TDS u/s 195 - secondment agreement for an employee - the ...

Case Laws Income Tax

December 16, 2020

TDS u/s 195 - secondment agreement for an employee - the assessee for all practical purposes has to be treated as employer of the seconded employees. There is no obligation in law for deduction of tax at source on payments made for reimbursement of costs incurred by a non resident enterprise and therefore, the amount paid by the assessee was not to suffer tax deducted at source under Section 195. - HC

View Source

← Previous Next →

TDS u/s 195 - secondment agreement for an employee - the ...

Case Laws Income Tax

December 16, 2020

You may also like:

TDS u/s 195 r.w.s. 192 - salary costs of a seconded employee - The employees in their capacity as employees of the assessee had to control and supervise the activities...

TDS u/s 195 on payment of secondment cost - The assessee has reimbursed the salary cost of seconded employees on cost-to-cost basis without any profit element. The...

Transfer of funds by assessee from its Indian bank account to its own foreign bank account does not attract TDS obligations u/s 195, as the provisions mandate TDS...

TDS u/s 192 or 195 - reimbursement of salary of employees seconded - The employees to whom the part salary were paid by Serco UK on behalf of the Assessee, have...

TDS u/s 195 - Outsourcing charges payable treated as 'fees for technical services' - These individuals are employees of iRunway Inc. and fulfill the criteria of the...

TDS u/s 195 OR 192 - the payment made by the assessee towards reimbursement of expenses is in the nature of salary cost of the assigned employees subject to TDS u/s 192...

TDS u/s 192 - secondment agreement - Addition of payment/reimbursement of amount on account of salary, relocation and other related costs of expatriate employees - TDS...

Levy of service tax - Employees were deputed to the assessee - receiving services from the overseas company FFECJ through Dispatch Agreement and Secondment Agreement in...

TDS disallowance u/s 40(a)(i) for non-deduction on overseas payments towards patent fees, reimbursement of official fees and professional fees, treating such payments as...

TDS u/s 195 - Secondment charges and reimbursement - the reimbursement towards secondment charges and reimbursement of expenses are not liable for tax deduction u/s. 195...

DTAC between India and USA - secondment of the employees by the U.S. Principal - the same is income in hands of US Principal subject to withholding of taxes u/s 195 - AAR

TDS u/s 192 or 195 - salary and other allowances of expatriate employees - As perused the TDS certificates, Forms 15CA and 15CB, tax deducted by the assessee and all...

Disallowance of Professional fees paid to non-residents - Non deduction of TDS u/s 195 - the assessee cannot be expected to deduct TDS on payment made to non-residents...

Disallowance of expenses u/s.40(a)(ia) - Non deduction of TDS u/s 195 - at the time of payment made by the assessee to non-residents, there was an ambiguity in the...

TDS u/s 192 - non deduction of TDS on Cash medical benefit to employees - treating the assessee as, “assessee in default" - time limit for issue of notice u/s 201 - the...

Quick Updates: