TMI BlogTDS to non residentX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear experts, One of my clients running a business in India as ISO lead auditor course and issuing certificate from the principle who is in abroad. The Indian company has to make payment to company in abroad as and when certificates are issued. Now my question is that, whether we need to deduct TDS on the payment made as per u/s 195 of income tax act ? We have to issue form 15CA and 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CB by today. Kindly send me a reply on urgent basis. Since it's a import of service do we liable to pay GST under RCM basis? Thanks in advance. - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = In my view You are required to deduct tax at source; you have to issue Form 15CA and 15CB . Whether the course is conducted in India or abroad? Whether the services if rendered fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the person in abroad? - Reply By THYAGARAJAN KALYANASUNDARAM - The Reply = Dear Sir, The services are providing in India only. But the Certificate will be issued by the agency in abroad. Thanks in Advance. - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = Since payments are made to foreign country tax is liable to be deducted at source. - Reply By KASTURI SETHI - The Reply = GST is ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicable on import of service as per Schedule-1 (Serial No.4) read with Section 13(10 (2) of IGST Act, 2017 .It is import of service . - TDS to non resident - Query Started By: - THYAGARAJAN KALYANASUNDARAM Dated:- 22-7-2019 Income Tax - Got 4 Replies - Income Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
