Q. Warehousing and handling charges paid by resident to a company outside India having neither PE in India nor any business connection, TDS will be applicable ?

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Question added Aug 26, 2022 International Taxation By Uttam S, CA in Practice, Delhi

2 Answers

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answered Aug 28, 2022 By CA PRAMOD JAIN, CA, CS, CMA, LL.B, Delhi
TDS not required if conditions of TRC, 10F complied with.
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answered Oct 17, 2023 By CA MANOJ KUMAR, CA, LL.B, DELHI
It means that resident is having warehouse outside india which is being managed by a non resident there and for that resident are paying him this charges.

It seems to be business income and warehouse is there for business outside India , then no tds no trc and form 10F required

Concept by CA Pramod Jain

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