Claiming of TDS out of India

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Amit Bhatkar (Querist)
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04 March 2009 Hi All,

While remitting the money outside India, some time we have to deduct the TDS.
My question is that whether that foreign company could claim the TDS certificate in their tax liability ?
While filing online quarterely TDS return, in PAN column what to enter by Indian company ?

Amit

CA LOKESH KASAT, FCA, M.Com

CA LOKESH KASAT, FCA, M.Com (Expert)
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04 March 2009 Dear Amit,
Section 195 realted to TDS on non-resident is silent about your question, but simueltenously clarfication is provided in issue of TDS Certificate which includes Section 195.
Means you have to issue TDS certificate to such Non-Resident within prescribed time. and while filing TDS return, you just keep PAN column Blank, and provide the full address of the deductee.

Amit Bhatkar

Amit Bhatkar (Querist)
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04 March 2009 Lokesh Sir,
Thanks for the explaination.

But whether that foreign company could able to claim tax benifit in their home country ?

Amit

CA LOKESH KASAT, FCA, M.Com

CA LOKESH KASAT, FCA, M.Com (Expert)
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04 March 2009 its depend on DTA agreement with India and that foreign country Section 90 of Income Tax

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