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Q. > Please Help: TDS Liability on payment to germany company for repair & Packing
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582 views • Question added Dec 10, 2013 • FEMA • By Manish Singhal , CA


what is the TDS liability i.e if Nil/10%/20% on paymet to german company not having PAN. ie Euro 480 for Repair and Euro 280 for packing Charges. If DTAA Apply

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somnath

11-Dec-2013 , 10:46:42 am

Can we see section 9 of income tax Act. Non resident not having PE in India or Businsess Connection in India, then no income accrues in India. Accordingly there would be no Liability to deduct the TDS as the Expenses (ie Income of German Co.) is not taxable in India. Please confirm my view. Its just a suggestion.

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