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    <title>TDS on Consaltancy fees paid to non-resident for rendering service outside India</title>
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    <description>TDS on consultancy fees paid to a non-resident for services performed outside India is questioned where the consultant, an Indian citizen resident in the US on an H4 visa, will receive monthly fees and conveyance reimbursements and holds an Indian PAN; the recorded response states that TDS is deductible on the payments described.</description>
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