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January 16 @ 10:30 am - January 18 @ 7:30 pm

Section 195 of the Income-tax Act, 1961 (Act) lays down the obligation for deduction of tax at source from payments made to non-residents which are in the nature of income taxable in India.

In order to be compliant with the provisions of section 195, one has to understand all the sections of the Act and Tax Treaties for taxing such foreign remittances and also determine the correct rate of tax to be applied. This position is then required to be declared and certified in Form 15CA/ 15CB. There have been series of recent changes which impact this exercise 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 issuing certificate in Form 15CB. There is now a new scheme for taxation of dividends 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 several other developments, the Chamber of Tax Consultants has organized this Seminar for the benefit of tax professionals and the professionals in the industry.

Webinar series details are as under

Fees For Entire Webinar Series (7 Sessions):
For Members:- Rs. 1,250/- + Rs. 225 /- (18% GST) = Rs. 1,475/-
For Non-Members:- Rs. 1,500/- + Rs. 270 /- (18% GST) = Rs. 1,770/-
For Individual Session:- Rs. 300/- + Rs. 54/- (18% GST) = Rs. 354/-

Overview of the topics proposed to be covered which will be addressed by eminent faculties is as follows.

Sr. No. Day & Date Time Topic Speaker
1 Saturday,
10.30 AM – 12.30 PM Taxation of royalty / FTS and digital payments – Part 2

The Interplay between the taxation of the Royalty/FTS on gross basis and SEP 2016 EL, 2020 EL and selected case studies.

CA Vishal Shah
2 Saturday,
3:00 P.M.-5:00 P.M. Taxation of royalty / FTS and digital payments – Part 1

Nature of payments liable to TDS as Royalty / FTS, various issues under DTAA such make available, software royalty, beneficial ownership, MLI, terms not defined, Permanent Establishment, Reimbursements, secondment, etc.

CA Vishal Gada
3 Saturday,
5.30 PM – 7.30 PM Procedural issues, commission and procurement payments

Procedures, 15CA / 15CB, 206AA, interplay between domestic rate, treaty rate, 206AA examples, how representation and documentation requirement has changed due to MLI, interest, penalty, refund of TDS, lower withholding application, TDS on commission and procurement payments

CA Gautam Nayak
4 Sunday,
10:00 A.M. – 1:00 P.M. Brains Trust session / Panel Discussion

Queries or mixed case studies

CA Shabbir Motorwala

CA Rajan Vora,
Sanjay Sanghavi, Adv.

If you need any support in registration or have any question, Please contact: Mr Pradeep Nambiar or email at [email protected]


January 16 @ 10:30 am
January 18 @ 7:30 pm