TDS on payment made to non resident for 'sample analysis charges' (testing Charges) -withholding tax

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DS on payment made to non resident for 'sample analysis charges' (testing Charges) -withholding tax<br> Query (Issue) Started By: - HARSHA JOSHI Dated:- 14-5-2010 Last Reply Date:- 15-5-2010 Income Ta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....x<br>Got 1 Reply<br>Income Tax<br>an Indian company is making payment to a German company towards 'sample analysis charges'(testing Charges), so as to make the particular indian product acceptable in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....European Countries.based on their parameters,if this product satisfies their technical specification,based on this 'chemical analysis report'they can purchase this product from us. whether this paymen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t attracts provisions of Section 195, Article 12 of DTAA between India & Germany? or can we take benefit of a TMI-31936, as these services were rendered & will be utilised abroad? Reply By Anuj Gupta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: The Reply: Mr.Harsha, Yes this payment if made to a non resident attracts provisions of section 195.Also is your Company paying charges for earning income outside India.If the answer is yes then the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... case law reported by you may of some help, but there are other direct case laws which will help you.<br> Discussion Forum - Knowledge Sharing ....