TMI BlogTDS for imported servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... TDS for imported services X X X X Extracts X X X X X X X X Extracts X X X X ..... services from a UK-based provider for Rs. 60,000, and as they have no presence in India, we are unsure about the applicability of TDS for this transaction. We seek your expert advice to clarify whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r TDS is required and, if so, the relevant rate and compliance procedures. Your guidance will help us ensure proper tax compliance in this unique cross-border scenario. Regards, Sandeep Reply By Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aru Tyagi: The Reply: Dear Sandeep Anand, though you need to elaborate kind of service you have taken. Assuming such service is FTS in nature, Explanation to section 9 of Income Tax Act provides tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t where income is deemed to accrue or arise in India u/s 9(1)(vii), such income shall be included in total income of Non-resident regardless of whether it has residence or place of business or busines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s connection in India, and even if such services are rendered outside India. Therefore TDS provision shall applicable and and tax to deducted under section 195. Reply By Sandeep Anand: The Reply: T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hanks all for your reply.
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