Case Law Details
Case Name : ACIT Vs Ms. KPMG (ITAT Mumbai)
Related Assessment Year : 2009-10, 2010-11 & 2011-12
Courts :
All ITAT ITAT Mumbai
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ACIT Vs Ms. KPMG (ITAT Mumbai)
Conclusion: Since the nature of services rendered by non-resident professional showed that none of the services resulted in making available of any technical knowledge, experience, skill, know, how or process, therefore, professional fee paid to non-residents could not be subjected to TDS under section 195.
Held: AO disallowed deduction by assessee with respect to profesional fee paid to non-resident for want of TDS Please become a Premium member. If you are already a Premium member, login here to access the full content.
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Dear Sir,
Could you advise me how much I need to pay TDS
TDS on (doctor) Professional fee to NRI doctor staying USA having PAN in India and providing services in India
Paid in July: consolidated amount paid (April to July) Rs.1400000-20% TDS u/s 195
Paid in Oct: consolidated amount paid (Aug and Sep) Rs. 400000-20% TDS u/s 195
Is this correct and what will be the interest to be paid for late TDS filing