Withholding Tax (TDS) on Payments to Non-resident
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Brief Introduction
How to determine TDS on payments to non-resident and Preparation and filing Form 15CA / 15CB.Description
This course analyses the relevant withholding tax provisions and procedures which would assist CA's and Industry expert in withholding tax compliance and certification.
Section 195 - Payment covered u/s 195 - Interest payments to non-resident
and Any other Sum Chargeable to tax (Other than salary)
2. Payments to non-resident not covered under section 195
3. Payments to non residents taxable on gross basis
4. Payments to non residents taxable on net basis
5. Person responsible to withhold tax on payments to non-resident
6. Who is liable to withhold tax u/s 195 ?
7. Liability of resident to withhold tax u/s 195 ?
8. Liability of resident to withhold tax u/s 195 - Royalty/ FTS
9. Liability of non-resident to withhold tax u/s 195 - Royalty/ FTS
10. Time of deduction of withholding tax u/s 195
11. Rate of deduction of withholding tax for payment to non-resident
12. Selection of withholding tax rate depends on existence of DTAA
13.Higher Withholding tax rate on non-furnishing of pan by Non-resident - Section 206AA
14. Non-applicability of section 206AA on payments to non-resident – Rule 37BC
15.Non-applicability of section 206AA on interest payment
16.When section 206AA is applicable ?
17. Whether surcharge and Cess would be levied on withholding tax rates ?
18. Determination of WHT – AO Certificate
19. Certificate u/s Section 195(2) applied by payor
20. Certificate of Nil withholding tax u/s SECTION 195(3) applied by NR payee
21. Certificate for deduction of tax at a lower rate - Section 197 applied by NR payee
22. Validity period of certificate for non deduction of WHT – Section 195(4)
23. Format of Lower withholding tax certificate given by AO
24. Reporting of foreign remittance in Form 15CA and Form 15CB – Section 195(6)
25. Refund of TDS u/s 195 to the payer
26. Process of claiming refund of TDS u/s 195
27. FORM 15CB AND FORM 15CA - Relation
28. Who can issue form 15CB ?
29. Documents to be examined by Chartered Accountant for issuing form 15CB
30. Sample copy of form 10F
31. Whether to apply DTAA rate or rate of Income tax act ?
32. Payments to non-resident for which no form 15CA / Form 15CB to be filed
33. Negative list of payment for which no form 15CA / 15CB required
34. When to file Form 15CB ?
35. How to fill form 15CB ?
36. Reporting under Form 15CA
37. Step-by-step procedure to fill form Part C of form 15CA
38. Liability to withhold tax u/s 195 ?
39. Withholding tax rates under Income tax act for payments to non-resident
40. Due date for payment of TDS deducted from payment to non-resident
41. Step-by-step procedure to file form 15CB
42.Step-by-step procedure to Prepare and submit form 15CA online
43. Revision / withdrawal of Form 15CA / 15CB in case of error
Requirements
- Requirements
- Prior knowledge of provision of Income Tax Act 1961 general provisions
- Understanding of relevant DTAA applicable in respect of specific payment being made to the non resident
Arinjay Kumar Jain
5 Raiting
Withholding Tax (TDS) on Payments to Non-resident
- 5
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How to determine TDS on payments to non-resident and Preparation and filing Form 15CA / 15CB. Section 195 - Payment covered u/s 195 - Interest payments to non-resident...
