tax deducted at source

[divya singh]

does payment for market research to non resident  is liable for deduction for t.d.s

AI Summary

Are payments to non-residents for market research subject to TDS? Check DTAA and Forms 15CA/15CB requirements. A query was raised about whether payments for market research to non-residents are subject to tax deduction at source (TDS). One respondent advised checking the Double Tax Avoidance Agreement (DTAA) of the relevant country for details. Another noted that if the income is taxable in India, TDS applies, and the rate would be the lower of the tax on foreign entities or the DTAA rate, requiring Forms 15CA and 15CB during remittance. A third respondent cautioned against incomplete queries, suggesting preliminary research before discussion.