Tds on out side payment

pooja dedhia (Querist) 26 July 2012 This query is : Resolved
TdS on out side Payment

That amount send out side india to a foreign company for exhibition stall booking Charges and stall decoration charges for exhibition out side india whether tds should be deductable if yes which rate or not why in following condition : a) if Foreign company held a branch in india b) if Foreign company not held a branch in india

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Adv.Ashwini Khatri (Expert) 29 July 2012
No any tds will be made on any payment to foreign company. TDS provision applicable only on resident assessee.

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