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

AI Summary

TDS Applicable on Payments to Foreign Photographer; Section 194J Applies if Provider Has Branch in India. A query was raised about the applicability of Tax Deducted at Source (TDS) on payments to a foreign professional service provider, specifically a photographer, with no branch in India. The question also sought clarification on the applicable TDS rate if the provider had a branch in India. The response indicated that TDS is applicable in both scenarios when payment is received from a company. If the provider has a branch in India, TDS is deducted under Section 194J of the Income Tax Act.