Should There Be TDS On Payment Made By Indian Company’s Branch Office in USA to USA Based Consultant?

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One of our client having its base at NOIDA and registered under STPI and accordingly claiming deduction u/s 10A of income tax act, 1961. The client is having a branch at USA. USA branch had paid some professional and consultancy charges there. Do the head office at India (NOIDA) needs to deduct TDS\withholding tax on…

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