https://www.taxtmi.com/circulars?id=5265 Payments of professional fees made through regular banking channels by non-residents who have no agent, business connection, or permanent establishment in India to resident chartered accountants, lawyers, advocates or solicitors are not subject to tax deduction at source under the provision governing professional fees. Such non-resident payers must, however, submit quarterly statements identifying the payee to the designated office of the central tax administration as a condition of this treatment. en-us Wed, 18 Oct 1995 00:00:00 +0530 Mon, 22 Sep 2008 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5265 Payments of professional fees made through regular banking channels by non-residents who have no agent, business connection, or permanent establishment in India to resident chartered accountants, lawyers, advocates or solicitors are not subject to tax deduction at source under the provision governing professional fees. Such non-resident payers must, however, submit quarterly statements identifying the payee to the designated office of the central tax administration as a condition of this treatment. Circulars Income Tax Wed, 18 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5265