TaxTMI 
TaxTMI 
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
TDS U/s 195 issue
09 Apr 2012 
1 Reply 
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TDS applies to payments to foreign companies for services in India; rate equals tax for foreign companies plus cesses.
Payment by a domestic association of persons (trust) to a foreign company for services (training) in India is subject to TDS U/s 195; the payer must withhold at the rate at which foreign companies are taxable in India, computed inclusive of applicable surcharge and education cesses (including secondary and higher education cesses). (AI Summary)
Payment by a domestic association of persons (trust) to a foreign company for services (training) in India is subject to TDS U/s 195; the payer must withhold at the rate at which foreign companies are taxable in India, computed inclusive of applicable surcharge and education cesses (including secondary and higher education cesses). (AI Summary)