https://www.taxtmi.com/forum/issue?id=5275 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. en-us Tue, 05 Feb 2013 13:10:57 +0530 Thu, 23 Jan 2025 15:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5275 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. Discussion-Forum Income Tax Tue, 05 Feb 2013 13:10:57 +0530 https://www.taxtmi.com/forum/issue?id=5275