TaxTMI 
TaxTMI 
does payment for market research to non resident is liable for deduction for t.d.s
tax deducted at source
22 Jun 2011 
4 Replies 
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Tax Deduction at Source: payments for market research to non-residents may attract TDS if income is taxable in India.
Whether payments for market research to a non resident attract Tax Deduction at Source depends on whether the fees are income chargeable to tax in India; if taxable, withholding applies at the domestic rate for foreign entities or the DTAA rate if lower, and remittances typically require Forms 15CA and 15CB. (AI Summary)
Whether payments for market research to a non resident attract Tax Deduction at Source depends on whether the fees are income chargeable to tax in India; if taxable, withholding applies at the domestic rate for foreign entities or the DTAA rate if lower, and remittances typically require Forms 15CA and 15CB. (AI Summary)