TDS on payment made to non resident for 'sample analysis charges' (testing Charges) -withholding tax

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..... TDS on payment made to non resident for 'sample analysis charges' (testing Charges) -withholding tax
Query (Issue) Started By: - HARSHA JOSHI Dated:- 14-5-2010 Last Reply Date:- 15-5-2010 Income T .....

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..... ax
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Income Tax
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 .....

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..... 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 payme .....

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..... nt 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? Reply By Anuj Gupt .....

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..... a: The Reply: Mr.Harsha, Yes this payment if made to a non resident attracts provisions of section 195.Also is your Company paying charges for earning income outside India.If the answer is yes then th .....

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..... e case law reported by you may of some help, but there are other direct case laws which will help you.
Discussion Forum - Knowledge Sharing .....

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