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.
Free Consultation
Vidhu Duggal and Company (âVDCâ) 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.
Vidhu Duggal & Company © | All Rights Reserved
Technical Partner - 
