TDS
PAWAN KUMAR YADAV
(Querist) 02 June 2011
This query is : Resolved
We have paid legal fees for a case filed in foreign court to foreign based lawyer firm.Are we liable to deduct TDS on such payment.Which section attacts.
A V Vishal
(Expert) 02 June 2011
Yes S.195 of the Income Tax Act is attracted, however, if there is a treaty then, Treaty-Specific Provision (IPS) overrides general provision (FIS).