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tds on personal resi house design

satbir singhwahi

Amount of design charges are to be paid to Company in Singapore by a salaried individual , for design of residential house . Whether tds u/s 195 applicable ? As per Article 12 para 5 (d)  of DTAA with singapore this seems to be exempt .

No Withholding Tax on Design Fees to Singapore Company Without Permanent Establishment in India Under Section 195 A salaried individual inquired about the applicability of withholding tax under section 195 for design charges paid to a company in Singapore for a residential house design. The individual referenced Article 12, paragraph 5(d) of the Double Taxation Avoidance Agreement (DTAA) with Singapore, suggesting an exemption. A chartered accountant responded, stating that if the company has no permanent establishment (PE) in India and is engaged in consultancy, no withholding tax is required. (AI Summary)
Income Tax
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CAGOPALJI AGRAWAL on Mar 4, 2014

If the company has no PE in India and into the consultancy business, no withholding tax is required.

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