Sandeep Ahuja & Co.

Established in the year 1986, we are a leading chartered accountancy firm based in Delhi & NCR rendering comprehensive professional services which include statutory audit, internal audit, direct tax, transfer pricing, GST, bank audit, propriety audit, cost accounting, internal financial controls and risk advisory.

Thursday, June 8, 2017

TDS rates for Financial Year 17-18 under Sec 195 for Payments to a Non Resident

195

         i.            Income from investment by a non-resident Indian citizen
       v.            Any other income by way of long-term capital gains
     vi.            Interest income payable by Government/ Indian concern on moneys borrowed/debt incurred by Government/Indian concern in foreign currency (excluding interest income u/s 194LB or Section 194LC)
    vii.            Royalty income payable by Government/Indian concern where such royalty is in consideration for the transfer of all or any rights in respect of:
·         copyright in any book on a subject referred to in the first proviso to sub-section (1A) of Section 115A of the Income-tax Act, to the Indian concern
·         any computer software referred to in the second proviso to sub-section (1A) of Section 115A of the Income-tax Act, to a person resident in India
  viii.            Other royalty income payable by Government/Indian concern in pursuance of an agreement made by it with the Government/Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy
     ix.            Fee for technical services payable by Government/ Indian concern in pursuance of an agreement made by it with the Government/Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy
       x.            Any other income



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