Dtaa v/s 206aa
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
26 May 2015
Can a company take the benefit of DTAA TDS rates when the PAN of non resident (foreign company) is not available.
27 May 2015
Prima facie, DTAA is applicable to the foreign citizen and not to Indian citizen.
Being a company registered in India is deemed to be Indian citizen and Resident in India. Therefore, it has to comply with the TDS provisions under the Income Tax Act, 1961
Being a company registered in India is deemed to be Indian citizen and Resident in India. Therefore, it has to comply with the TDS provisions under the Income Tax Act, 1961
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