Tax Deduction Rate from Income of Non-resident 2022-23

Rate of tax deduction from income of non-resident under section 56 for the FY 2022-2023

SIDescription of services or paymentsRate
1Advisory or consultancy service20%
2Pre-shipment inspection service20%
3Professional service, technical services, technical know-how or technical assistance20%
4Architecture, interior design or landscape design, fashion design or process design20%
5Certification, rating etc.20%
6Charge or rent for satellite, airtime or frequency, rent for channel broadcast20%
7Legal service20%
8Management service including event management20%
10Royalty, license fee or payments related to intangibles20%
12Advertisement broadcasting20%
13Advertisement making or Digital marketing15%
14Air transport or water transport not being the carrying services mentioned in sections 102 or 103A7.5%
15Contractor or sub-contractor of manufacturing, process or conversion, civil work, construction, engineering or works of similar nature7.5%
17Capital gain15%
18Insurance premium10%
19Rental of machinery, equipment etc.15%
(a) company–
(b) any other person, not being a company–

21Artist, singer or player30%
22Salary or remuneration30%
23Exploration or drilling in petroleum operations5.25%
24Survey for coal, oil or gas exploration5.25%
24AFees, etc. of surveyors of general insurance company20%
25Any service for making connectivity between oil or gas field and its export point5.25%
26Any payments against any services not mentioned above20%
27Bandwith payment10%
27Any other payments20%

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