WITHOLDING TAX / TDS FOR NR |
Question (ID 01) (with holding tax)
Indian Co. pays charges for accessing database to a foreign co. This is a regular subscription charge. Whether amount is to be deducted or not? If yes, under what head?
Question (ID 02) (with holding tax)
An Indian consultancy firm pay fees to a NR outside India. For a project outside India. Whether TDS is required to be deducted? If yes, why?
Question (ID 03) (with holding tax)
Capital Gains in case of sale of government securities in India. The NR person was a resident in UAE. DTAA with UAE, Capital gains taxable in UAE and not India. Should tax be deducted at source?
Question (ID 04) (with holding tax)
Satellite rights of a movie are transferred to an Indian Co. The right to use the movie is given for 99 years.
Whether this amounts to sale or payment of royalty to use the satellite rights?
Question (ID 05) (with holding tax)
The assessee (employer) paid salary to NR employee with deducting tax at source. The employer then makes the TDS payment in the next month. Can the expenditure be disallowed by the officer?