https://www.taxtmi.com/article/detailed?id=6167 TDS obligations under TDS u/s 195 cover a broad range of cross border payments where income is deemed to accrue in India or where payments compensate non residents for use of rights, services, or intangibles. Items treated as interest include prepayment discounts and usance charges, while access to databases, software downloads, licences, technology contributions and portal access have been characterized as royalty. Specialized or technical services, preventive maintenance, advisory, testing, inspection and data processing payments to non residents have been held to be fees for technical services, requiring withholding by the Indian payer. en-us Sat, 21 Mar 2015 07:55:07 +0530 Sat, 21 Mar 2015 11:07:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6167 TDS obligations under TDS u/s 195 cover a broad range of cross border payments where income is deemed to accrue in India or where payments compensate non residents for use of rights, services, or intangibles. Items treated as interest include prepayment discounts and usance charges, while access to databases, software downloads, licences, technology contributions and portal access have been characterized as royalty. Specialized or technical services, preventive maintenance, advisory, testing, inspection and data processing payments to non residents have been held to be fees for technical services, requiring withholding by the Indian payer. Articles Income Tax Sat, 21 Mar 2015 07:55:07 +0530 https://www.taxtmi.com/article/detailed?id=6167