DTAA provisions - TDS rate for vessel inspection services (i.e, technical services) - $ remittance to UAE supplier

[SOPL SOPL]

Dear Sir/Madam,

we need to make $ payment to UAE (Supplier) for vessel inspection services. Since it was services, we are liable for TDS deduction U/s.195. (in my view , it will come under fee for technical services)

After reading the DTAA provisions of UAE, fees for technical services ( article-12) is having no content or no seperate provision. It seems that TDS is not applicable for technical services on payment to UAE.

My queries ;

1. Is my understanding is correct regarding - No, TDS on fees payment to UAE on technical services

2. is it comes under any other nature of service for TDS applicability ? So, please mention the relevant article along with TDS rate

Thanking you..,

AI Summary

Clarification Sought on TDS Applicability for UAE Supplier Payments Under DTAA, Article 12 Excludes Technical Services Fees A participant in a discussion forum seeks clarification on the tax implications of making a payment to a UAE supplier for vessel inspection services, classified as technical services. They reference the Double Taxation Avoidance Agreement (DTAA) with the UAE, noting that Article 12 does not specifically address fees for technical services, suggesting that Tax Deducted at Source (TDS) may not apply. The participant queries whether their understanding is correct regarding the non-applicability of TDS for such payments and asks if these services fall under any other category for TDS applicability, requesting relevant articles and TDS rates.