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Tds applicability for payment in foreign remittance, Income Tax

Issue Id: - 1551
Dated: 20-10-2009
By:- SUDHIR SINGHI
Tds applicability for payment in foreign remittance

  • Contents

Please guide that payment (remittence in foreign currency) by an indian telecom company to a foreign telecom company for roaming charges of its customers against usage in there network outside india is liable to TDS or not and if yes then at what rate.

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Showing Replies 1 to 2 of 2 Records

1 Dated: 22-10-2009
By:- Rama Krishana

For domestic purpose, department tried to collect TDS. But, ITAT and HC has decided against the revenue and said that no TDS is liable to be deducted u/s 194J on interconnection charges. However, regarding foreign remittance, the situation may be different since it is an income which is taxable. Therefore there are various aspect to be seen before suggesting the applicability of TDS on such remittance like whether this amount taxable in India or not, what are the TDS rates, what is the correct category etc.


2 Dated: 1-5-2010
By:- Anuj Gupta
The answer for your query is NO. The said payment becomes payment for business purposes and in absence of PE(I have pre-supposed)nothing shall be taxable.Also as answered earlier ITAT and HC have decided against the revenue and said that no TDS is liable to be deducted u/s 194J on interconnection charges.

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