Tds on payment to US organisation

[Dharmesh Soni]

Sir good morning there is a one query which require your assistance.

A doctor from Delhi who made payment to US organisation as membership fee( that US organization provides knowledge and latest updates for doctors) of 475 dollars equivalent to Rs. 39000 on which TDS not deducted. Whether TDS required to be deducted?

AI Summary

TDS on payments to non-residents must be deducted if taxable in India, applying domestic or DTAA rates.
Withholding tax must be deducted on payments to non-residents only when the payment is taxable in India; there is no threshold exemption. The payer is liable to deduct tax, except where other specified withholding provisions apply. Withholding is at the rate more beneficial to the payee: domestic statutory rates (with applicable surcharge and education cess) or the DTAA rate (without surcharge and cess). Exempt income or income not taxable in India is not subject to withholding unless the government notifies otherwise.