What is the TDS applicable if i pay a foreign shipper in $$ as opposed to paying in INR to their indian agent?
Answer:
The withholding is under S. 195 and not 194(c). The rate of withholding is 30% and the education cess at 2%. The total applicable rate will be 30.6 (if it is an individual). However as you are talking about a company the rate is 41.82. This is computed by a basic tax rate at 40% + 1% Surcharge +2% Education Cess. So it will be 40+1+.82 = 41.82 final rate of tax withholding.
Please note that this is the applicable tax rate. However, depending on the jurisdiction of the Shipper, the tax rate may be much lower as there may be a Double Tax Avoidance Agreement which will determine what the rate of tax is.
Cheers!! Again 194C does not apply to your question and the previous answer is wrong.
TDS u/s 194c 2.244%
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