Section 195

[CA Rachit Agarwal]

Company 'A' is a resident assessess. 'A' export some material to other country. Material is subject to analysis by a non resident of the country to which it exports. Company 'A' makes the payment for analysis charges to non-resident.

1. Whether the analysis income is chargeable to income tax in India?

Analysis is Professional/Technical Services.

[Surender Gupta]

Please see your previous queries: Issue Id: - 2267 and Issue Id: - 2269

You must provide more details and provide your views and opinion on this issue.

[DEV KUMAR KOTHARI]

Dear Rachit,

Do not take risk of getting wrong views or opinion by giving incomplete facts and refraining to give your own analysis- after all you are also a CA

AI Summary

Income from Non-Resident's Analysis Services to Exporting Company in India: Tax Implications Under Professional Services A discussion on a forum addresses whether the income from analysis services provided by a non-resident to Company 'A,' a resident entity exporting materials, is subject to income tax in India. The analysis is classified as professional or technical services. One respondent suggests reviewing previous related queries and advises providing more details and personal analysis. Another respondent cautions against forming opinions without complete facts and encourages the inquirer, a chartered accountant, to conduct their own analysis to avoid incorrect conclusions.