52Q. Deduction of tax from resident for any income in connection with any service provided to any foreign person.-

52Q. Deduction of tax from resident for any income in connection with any service  provided  to  any  foreign  person.- 

Any  person,  responsible  for paying or crediting to the account of a resident any sum remitted from abroad by  way  of  service  charges  or  consulting  fees  or  commissions  or remunerations  or  any  other  fees  called  by  whatever  name  for  any  service rendered or any work done by a resident person in favour of a foreign person, shall deduct tax at the rate of ten percent of the amount so paid at the time of making such payment or credit of such payment to the account of the payee.]

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