Witholding tax on payment of training & implementation cost of new tooling to plant

Witholding tax on payment of training & implementation cost of new tooling to plant https://www.taxtmi.com/forum/issue?id=2477 Whether payments to an overseas supplier for new tooling and associated training attract withholding tax depends on characterization: mere sale and purchase of tooling is not subject to withholding tax, but payments characterised as a commission to an overseas agent that are treated as accrued and arise in India may give rise to TDS obligations. en-us Mon, 13 Dec 2010 13:42:14 +0530 Thu, 23 Jan 2025 15:58:28 +0530 TaxTMI RSS Generator Witholding tax on payment of training & implementation cost of new tooling to plant https://www.taxtmi.com/forum/issue?id=2477 Whether payments to an overseas supplier for new tooling and associated training attract withholding tax depends on characterization: mere sale and purchase of tooling is not subject to withholding tax, but payments characterised as a commission to an overseas agent that are treated as accrued and arise in India may give rise to TDS obligations. Discussion-Forum Income Tax Mon, 13 Dec 2010 13:42:14 +0530 https://www.taxtmi.com/forum/issue?id=2477