Tds on payments to branch outside india of a indian register

SACHIN S JOSHI (OFFICER - TAXATION) (28 Points)

29 November 2011  

Dear All

We are paying to a branch in China for technical services for repairs of our ship. Its head Office is situated in India and have requested us to pay the amount directly to the branch. Now the Head Office is holding a PAN No. 

My question is should the branch in China hold a seperate pan no as we are deducting TDS u/s 195. 

Regards

SAchin