Vidhu Duggal & Co....

TDS on salary payments outside India

25 Mar, 2024

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.