Foreign Payment Made by Director through Credit Card for Professional Services

[vikas anand]

Dear All,

Please advise, if foreign payment (UK) made through Corporate credit card by the Director for professional service rendered will attract section 195.

Regards

Vikas Anand

AI Summary

Withholding under section 195 applies when professional services payments are made to a non-resident person other than a company.
Payments for professional services made to a non-resident person other than a company attract section 195 withholding obligations, including where paid via a corporate credit mechanism.