https://www.taxtmi.com/forum/issue?id=120221 Payments to an Indian SEZ service supplier for services performed entirely in India are generally not subject to U.S. withholding tax if the supplier lacks a Permanent Establishment in the United States and the payments constitute business profits under the India-U.S. tax treaty; treaty benefit is typically documented by Form W 8BEN E, and Indian export of services remains zero rated under the IGST framework without affecting the U.S. withholding position. en-us Wed, 09 Jul 2025 18:59:29 +0530 Sat, 12 Jul 2025 23:52:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120221 Payments to an Indian SEZ service supplier for services performed entirely in India are generally not subject to U.S. withholding tax if the supplier lacks a Permanent Establishment in the United States and the payments constitute business profits under the India-U.S. tax treaty; treaty benefit is typically documented by Form W 8BEN E, and Indian export of services remains zero rated under the IGST framework without affecting the U.S. withholding position. Discussion-Forum Income Tax Wed, 09 Jul 2025 18:59:29 +0530 https://www.taxtmi.com/forum/issue?id=120221