TDS on proffesional service ( foreign service provider )

[sanjay malviya]

Dear Expert 

Please advise regarding TDS made or not on service charges if any proffesional service provider ( Photographer ) not any branch in india . Also advice if TDS made which rate of TDS applicable in above case.

Both Case

Foreign proffesional if no any branch in India 

If branch in india

[pranav mathur]

In both the cases tds is deducted if payment recived from any company,

If branch in india Tds is deducted u/s 194J

Pranav

AI Summary

TDS on professional services: companies must withhold tax when paying foreign service providers; domestic branch invokes specified withholding provision.
Tax deduction at source (TDS) arises on payments for professional services by a foreign service provider when the payer is a company; the company must deduct tax at source regardless of whether the provider has an Indian branch. If the foreign professional maintains a branch in India, the withholding is to be effected under section 194J.