https://www.taxtmi.com/forum/issue?id=1551 TDS applicability on foreign remittances for roaming charges depends on whether the payments are taxable in India, their correct legal characterisation, and whether treaty provisions or a permanent establishment affect taxing rights and withholding obligations. Domestic decisions finding that interconnection charges were not subject to withholding do not automatically control cross border remittances; a fact specific assessment of characterization, recipient residency, treaty relief and the applicable withholding rate is required. en-us Tue, 20 Oct 2009 11:39:17 +0530 Thu, 23 Jan 2025 15:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1551 TDS applicability on foreign remittances for roaming charges depends on whether the payments are taxable in India, their correct legal characterisation, and whether treaty provisions or a permanent establishment affect taxing rights and withholding obligations. Domestic decisions finding that interconnection charges were not subject to withholding do not automatically control cross border remittances; a fact specific assessment of characterization, recipient residency, treaty relief and the applicable withholding rate is required. Discussion-Forum Income Tax Tue, 20 Oct 2009 11:39:17 +0530 https://www.taxtmi.com/forum/issue?id=1551