Applicability of tds on payments to foreign artists

This query is : Resolved 

07 October 2012 if TDS shall be applicable on payments made to foreign artists performing in India. The artists are coming in india for that performance only. Further they dont haver any PE in india.(India has DTAA with that country.)

08 October 2012 Yes , but check article 17 or 18 of relevant DTAA.

Anuj
femaquery@gmail.com

08 October 2012 in our case payment to be made to France.since performance is regarding POP music so i think applicable article would be article 18.
And as per article 18 the payment is taxable in india.
we are doubtful regarding the applicable rate of TDS. Further payee dont have PAN so whether rate would be 20% or less.
pls suggest.


11 October 2012 The tax shall be deducted @ 20.6% .


Anuj
femaquery@gmail.com

11 October 2012 thanks. pls quote relvant section.



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