TDS U/s 195 issue

[santosh sabat]

One of my client(AOP- Trust) is issuing payment to a a foreign company for training programme in india.  The payment is to be made to that foreign company of ireland. 

 is it subject to TDS?  If so what is the rate of TDS?

 santosh k sabat

AI Summary

Payment to Irish Company for Indian Training Subject to TDS Under Section 195, Includes Surcharge and Cess A client, an AOP-Trust, plans to pay a foreign company from Ireland for a training program in India and seeks clarification on whether this payment is subject to Tax Deducted at Source (TDS) under Section 195. The response suggests that the payment is indeed subject to TDS at the rate applicable to foreign companies in India, which includes surcharge, education cess, and secondary and higher education cess.