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Q. > Please Help: tds u/s 195
payment to be made to a non resident(from USA)of 2000$ for providing lectures in an indian university for a week. what shud b the rate of TDS. plz tell. also in which section this TDS to be deposited & in which section TDS return is to be filed. plz reply asap.
answered Oct 11, 2011 by Ashish Karundia , New Delhi
Dear Rajat,
The wording of section 195 specifies the “rates in force”. This term has been interpreted judicially to mean the lower of the rate between the Finance Act and the relevant DTAA . Further if the DTAA rate is applied and the term “income tax” is employed in the DTAA, it does not need to be augmented with any surcharge or Education cess as held in Srinivasan’s case reported in 83 ITR 346 SC.
Thus, the rate will be lower of that prescribed by Income Tax Act or DTAA.
TDS needs to be deposited under section 195 and in Form 27Q.
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