Taxability of Fees paid to Non resident for evaluating Thesis papers

[ROHIT GOEL]

Dear Experts,

A University is paying fees to non resident for checking and evaluating Thesis prepared by students studying at the University. Whether the same would qualify as fee for technical services and thus liable for tax u/s 9?

AI Summary

Taxability of non-resident professional fees requires withholding under section 195 even if not technical services.
Payments to non-residents for checking and evaluating theses do not qualify as fees for technical services, but remain taxable and must be treated as professional fees to which withholding tax obligations for payments to non-residents apply.