TDS on Honorarium paid to a Non Resident

[Pradumn Pandey]

Honorarium was paid to a Non Resident Ms. Sara for giving a lecture in Indian Institute of management. Does such payment attract TDS. If yes, under which section.

AI Summary

Tax Deduction at Source on non resident honorarium depends on payment characterisation and withholding obligations. Whether payment of an honorarium to a non resident for delivering a lecture in India attracts Tax Deduction at Source and which statutory provision governs deduction. The operative determination turns on the legal characterisation of the payment (e.g., fees for professional or independent personal services or other income) and on the withholding obligations that follow for payments to non residents, including any applicable treaty relief or exemption.