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Tds_section 195

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12 January 2016 Hi all,One of our clients is deducting the tax on the amount payable to foreign company at the rate of 20% as PAN of foreign company is not available.My question is whether 20% deduction is enough or we have to deduct cess also in addition to TDS @ rate 20%.Thank you

12 January 2016 Law is very clear if you don't have PAN ,you have to deduct 20% only.

13 January 2016 True as it is a specified rate




07 October 2021 Check the DTAA agreement, otherwise cess will also be applicable.



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