Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    SEBI Revamps Cybersecurity Framework with New...     TaxTMI    Gold and Silver Import Regulations Updated: 13...     TaxTMI    Government Clarifies Tax Treatment for Co-Insurance...     TaxTMI    Procedural Flaws Invalidate GST Tax Order, Restore...     TaxTMI    GST Registration Cancellation Upheld: Failure to...     TaxTMI    Contractual Delay Penalties Upheld: Liquidated...     TaxTMI    Tax Liability After Death: Section 93 Requires...     TaxTMI    Late Fee Clarification for GSTR-9C: Mandatory...     TaxTMI    Govt Amends PMLA to Empower Indian Cyber Crime...     TaxTMI    Tax Exemption for Mysore Palace Board Under Section...     TaxTMI    Travelers Can Carry Limited Agarwood Products...     TaxTMI    Interim Relief Granted: Tax Notifications...     TaxTMI    Legal Proceedings Against Deceased Person...     TaxTMI    Legal Challenge Succeeds: GST Seizure Invalidated...     TaxTMI    Ex Parte Tax Assessment Invalidated: Procedural...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

TDS u/s 195 - payments made to non-residents for professional ...


TDS on Non-Resident Professional Fees: Section 195 and Double Taxation Avoidance Agreements (DTAAs) Options Explained.

January 15, 2019

Case Laws     Income Tax     AT

TDS u/s 195 - payments made to non-residents for professional fees - assessee was having option of choosing more favourable provisions of the DTAAs.

View Source

 

← Previous Next →

 

You may also like:

  1. Income accrued in India - Capital gain - the new double taxation avoidance agreement has come into force much letter then the transaction took the place. In the new...

  2. Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of fiscal evasion with foreign countries -...

  3. TDS liability @20% - payment to non-residents not having PAN - the provision in Section 206AA (as it existed) has to be read down to mean that where the deductee i.e the...

  4. Clubbing of income of Non-resident and Permanent Establishment (PE) - Levy of surcharge at 5% as against assessee’s claim of 2% - The royalty and Fee for Technical...

  5. Disallowance of Professional fees paid to non-residents - Non deduction of TDS u/s 195 - the assessee cannot be expected to deduct TDS on payment made to non-residents...

  6. Double taxation agreement - Agreement with foreign countries or specified territories - Notified 'Specified Territory' - Notification

  7. ITAT adjudicated a tax dispute involving consultancy income from a non-resident entity without permanent establishment (PE) in India. The tribunal examined treaty...

  8. Rate of tax payable on Dividend Distribution Tax (DDT) - Distribution of dividends to its share holders (Germany) (Non-residents) - the additional income tax payable by...

  9. Residential status of assessee - The claim of the petitioner is totally misfound. The objective of the Treaty is to avoid double taxation and not to avoid taxation. In...

  10. TDS u/s 195 - professional charges to counsel/ lawyers outside India - The assessee is directed to produce before the assessing officer necessary details with respect to...

  11. TDS disallowance u/s 40(a)(i) for non-deduction on overseas payments towards patent fees, reimbursement of official fees and professional fees, treating such payments as...

  12. TDS u/s 195 - professional fees paid outside India - it cannot go to the article of ‘other income’ only because of the reason that FTS article is not there in the Double...

  13. Double taxation of income - Single TDS certificate for two years - AT

  14. Double taxation agreement - Agreement for avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign countries - Japan - Amendment in Notification No....

  15. Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries -...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Supplier Seeks GST Refund After Invoice Rejection, Navigating Complex ...
F: Bar Restaurant Offers Ad Space to Liquor Vendor: GST Applies When Annu...
T: Optional 22% Tax Rate for Domestic Companies Under Clause 200, Enablin...
T: Tax Break for New Domestic Manufacturers: 25% Rate Under Clause 199 wi...
T: Tax Reform Targets Emerging Income Streams with Unified 12.5% Rate for...
T: Foreign Institutional Investors Face New Tax Regime with Graduated Rat...
T: Tax Break for Tech Talent: Concessional Rates on GDR Income Under Empl...
F: Electronic Commerce Operators Must Calculate TCS on Net Taxable Value ...
F: Incorrect Export Sales Reporting: Taxpayers Must Amend GSTR-1, Match S...
H: SEBI Revamps Cybersecurity Framework with New Classification Criteria ...
H: New CBIC Transhipment Air Global Bond Allows Nationwide Registration f...
H: Government Revokes Import Duty Exemptions Under Section 25(1) of Custo...
H: Customs Notifications Updated: Finance Act 2025 Revises Tariff Codes f...
H: New Income Tax Rules 2025 Simplify Return Filing for Individuals and H...
T: Foreign Investors Get Tax Relief: Simplified 10% Rate for Interest, Di...
H: GST Notifications on COVID-19 Deadline Extensions Challenged, Provisio...
A: GST Appeals: Key Filing Guidelines for Taxpayers Navigating Tribunal P...
A: LLP Corrects Annual Return Filing Errors: Identify, Revise, Submit, an...
A: Comprehensive Guide: Protecting Intellectual Property Rights Through S...
A: Navigating India's Trademark Registration: 7 Essential Steps from Sear...
A: Legal Shield for Regional Products: Geographical Indication Protects U...
A: Inventors Gain Exclusive Rights: Patent Protection Ensures Innovation ...
A: Customs Act Empowers Businesses to Strategically Re-Export Goods with ...
A: Importers and Exporters: Navigate Customs Duty Refunds Under Section 2...
A: Imported Goods Can Stay in Approved Warehouses for Two Years, Subject ...
A: Government Controls Trade Flow: Notified vs. Specified Goods Define Im...
H: Tax Order Quashed: Procedural Flaws Invalidate Original Decision, Mand...
H: GST Recovery Order Invalidated Due to Violation of Natural Justice Pri...
H: Creditors Cannot Raise New Claims After NCLT Resolution Plan Approval,...
H: Tax Fraud Case: Anticipatory Bail Denied Due to Systematic Invoice Man...