TDS Deduction

[vijit kuruvilla]

Would TDS be deducted by a company who is in the SEZ zone for any Professional Services(Trainings) rendered to them and ST is not chareged to them.

[MANDAVILLI RAMAKRISHNA]

^{TDS of income tax to be deducted.}

AI Summary

TDS on professional services must be deducted for services to SEZ entities even if service tax is not charged. TDS must be deducted under income tax where professional services (training) are rendered to an SEZ unit and service tax is not charged; the payer remains obliged to withhold tax at source despite the recipient's SEZ status.