CBDT Circular on payments received from foreign companies / law firms not having presence in India

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Clarification regarding payments to persons resident in India by foreign companies or foreign law firms that have no presence in India

Circular : No. 726, dated 18-10-1995.

1. Representations have been received from some law and accountancy firms that are receiving fees for professional services from foreign companies or foreign law and accountancy firms saying that the latter find it very difficult to comply with the requirement of tax deduction at source under section 194J of the Income-tax Act and its payment to Central Government in the prescribed manner and within the prescribed time in the absence of any agent or business connection or permanent establishment in India.

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