TDS to non resident

[THYAGARAJAN KALYANASUNDARAM]

Dear experts,

One of my clients running a business in India as ISO lead auditor course and issuing certificate from the principle who is in abroad. The Indian company has to make payment to company in abroad as and when certificates are issued. Now my question is that, whether we need to deduct TDS on the payment made as per u/s 195 of income tax act?

We have to issue form 15CA and 15CB by today. Kindly send me a reply on urgent basis.

Since it's a import of service do we liable to pay GST under RCM basis?

Thanks in advance.

AI Summary

Indian Company Must Deduct TDS and Pay GST on Foreign Course Certificates Under Section 195 and IGST Act An Indian company offering ISO lead auditor courses issues certificates from a foreign principal. The company queries whether tax deduction at source (TDS) is required under Section 195 of the Income Tax Act for payments made abroad. Additionally, they inquire about the applicability of GST under the reverse charge mechanism (RCM) for this import of service. Responses indicate TDS is necessary, and GST applies on the import of services as per the IGST Act. Forms 15CA and 15CB must be issued for the transaction. The course is conducted in India, but certificates are issued by the foreign agency.