TaxTMI 
TaxTMI 
We need to make payment to USA on account of Lease so what will be rate of TDS & clause no. of DTAA
Please
TDS deduction u/s 195 under DTAA
05 Feb 2013 
1 Reply 
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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. (AI Summary)
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. (AI Summary)
