Transcription of TDS ON FOREIGN REMITTANCES, ON PAYMENT TO NON …
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TDS ON FOREIGN REMITTANCES, ON PAYMENT TO NON …
TDS ON FOREIGN REMITTANCES, ON PAYMENT TO NON-RESIDENT Surprises CA. Ashwani Rastogi +91 9990999281 +91 9810999281 New Delhi 2 August 2015 Part-A : LEGAL PROVISIONS - Scope & Methodology ---------------------------------------- ---------------------------------------- ---------------------------------------- ---------------------------------------- --------- _____ 2 Step :- I. Check if PAYMENT is covered under 195 PAYMENT is made to a NR II. Verify the factual and basic documents III. Make classification of transaction into Passive Income or Active Income IV. Check taxability under domestic tax V. Check benefit as per DTAA if Tax Residency Certificate is available. VI. Check the rates of TDS applicable along-with Sec 206AA Part-A: Legal Provisions - Scope & Methodology Page- 3 Part-B: Snapshot of Certification Provisions Page- 14 Part-C: payments made for Import of Goods Page- 23 Part-D: Basics for cross border transactions Page- 27 Part-A : LEGAL PROVISIONS - Scope & Methodology ---------------------------------------- ---------------------------------------- ---------------------------------------- ---------------------------------------- --------- _____ 3
5 S0005 Indian investment abroad-in real estate 6 S0011 Loans extended to Non-Residents 7 S0202 Payment for operating expenses of Indian shipping companies operating abroad.
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