2-DAY STUDY COURSE ON TDS U/S 195 ON FOREIGN REMITTANCES (Hybrid Mode)

Section 195 of the Income-tax Act, 1961 (Act) lays down the obligation for deduction of income-tax at source from payments made or credits to non-residents which are in the nature of income chargeable to tax in India. This position is then required to be declared and certified in Form 15CA/ 15CB.

In order to be compliant with the provisions of section 195, one has to understand the applicable sections of the Act and Tax Treaties with respect to various foreign remittances and payables to Non-Residents and then determine the taxability and the correct rate of tax to be applied thereon.  There have been several recent developments which impact this obligation and there is interplay with other enactments e.g. the widened scope of Equalization Levy, etc.  Further impact of MLI has also to be considered while granting benefit of Tax Treaties which are Covered Tax Agreements. There is now a new scheme for taxation of dividend income earned by shareholders including non-resident shareholders and there has been wide interpretation of the deemed incomes taxable under section 9 of the Act. With a view to understand and deal with all these issues and recent developments, the International Taxation Committee of the Chamber of Tax Consultants has organized this Seminar for the benefit of the professionals in practice and the professionals in the industry.
 

Participation Fees :

Participation Fees to be paid online on the website: CLICK HERE to make payment

Fees include soft copy of course material and online access to videos for a short duration post conclusion of the Course. For Offline participants, break-fast, lunch and evening tea would be provided.