TDS & GST on Honorarium Paid to Foreign Delegate in India
Taxability of Honorarium Paid to UK Non‑Resident for Lecture Delivered in India Applicability of TDS on Honorarium: The honorarium is being paid for services rendered in India (lecture delivered in New Delhi). Chargeability under the Income‑tax Act, 1961. As per Section 9(1)(vii) under the Income‑Tax Act, 1961., income by way of fees for technical services …