Membership fee to a foreign professional istitution, Income Tax

[Reshma kochar]

If we are ;paying Membership fee of a Foreign Professional Body, TDS provision would imply or not?

If yes, under which section or at which rate??

Posts / Replies

[Anuj Gupta]

TDS should not apply as the membership fee shall be catagorised as Business Income and not FTS/Royalty and in absense of PE the same shall not be taxable.