If a foreigner is
providing services outside India, then such income shall be deemed to accrue or
arise outside India under Section 9 of Income Tax Act, 1961.
In such a case, no TDS
shall be deducted while making payment
However, while making
foreign remittance Form 15CA Part D shall be required to be submitted on Income
tax portal.
Vidhu Duggal and Company (‘VDC’) is a Delhi-based Chartered Accountancy firm with a strong staff of competent and proficient Chartered Accountants that are capable of handling all aspects of the financial services industry.
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