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Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

TDS Liablity - fees for technical services - payment of ...

Income Tax

September 25, 2015

TDS Liablity - fees for technical services - payment of rArchitectural services and Interior designing and Architectural services - Since, we have held that the payments made to Singapore parties are not in the ‘nature of royalties or fees for technical services’, no purpose would be served by referring to Article 12 of India-Singapore DTAA - AT

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  1. Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

  2. Valuation - technical knowhow, drawing and design fee and engineering services fee, are not includable in the transaction value of the imported goods - AT

  3. Vocational traning or not - commercial training on interior design - Commercial Training or Coaching Services - prima facie not eligible to the exemption of...

  4. TDS (withholding tax) u/s 195 - Disallowance u/s 40(a)(i) - non-deduction of tax at source on payment made towards membership/subscription fee - principle of mutuality-...

  5. Payment to overseas institution as fees for awarding the degrees, supplying books and course material – There is no transfer of any technical know-how or technical...

  6. Taxability of Fees for technical services (FTS) - In Article–13(4)(c) of the India–UK tax treaty the words “or consists of the development and transfer of a technical...

  7. Classification of services - The moment the nature of services as mentioned herein are provided without the said technical consultancy, the service comes out of the...

  8. TAX DEDUCTION AT SOURCE UNDER GST - Goods and Services Tax - GST

  9. TDS u/s 194J - payment to distributors on revenue sharing basis - neither fee for professional or technical services nor royalty - TDS not deductible - no disallowance...

  10. TDS - wheeling charges and transmission charges are neither contractual payments nor fee for technical services u/s. 194C or 194J - No TDS required - AT

 

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