TDS deduction u/s 195 under DTAA

[Pravinkumar Mundada]

We need to make payment to USA on account of Lease so what will be rate of TDS & clause no. of DTAA

Please

 

[Rama Krishana]

These issues require details facts and circumstances with agreements alongwith indepth examination of law for its applicability on such transaction.

AI Summary

TDS on cross-border lease payments requires contractual facts and treaty analysis to determine the correct withholding rate. TDS on cross border lease payments requires determining whether the payment is taxable in India or covered by the applicable double taxation agreement, and thus which withholding rate applies. This determination depends on the lease terms, payment characterization, payee residence and transaction facts; assessing section 195 and DTAA application requires detailed review of the agreement and factual matrix before fixing the withholding rate and treaty clause.