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TDS on payment made to non resident for sample analysis charges (testing Charges) -withholding tax - Income TaxExtract an Indian company is making payment to a German company towards 'sample analysis charges'(testing Charges), so as to make the particular indian product acceptable in European Countries.based on their parameters,if this product satisfies their technical specification,based on this 'chemical analysis report'they can purchase this product from us. whether this payment attracts provisions of Section 195 , Article 12 of DTAA between India Germany? or can we take benefit of a TMI-31936, as these services were rendered will be utilised abroad?
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