RAte of TDS Deducted in Case Payment Made To Non resident


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Querist : Anonymous

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Querist : Anonymous (Querist)
07 July 2011 Plz tell me what rate of TDS have to be deducted in case of payment made to Non Resident Regarding the Technical Services.
(Party Belong to Sri lanka).

In Income Tax :- Rate of TDS is 10%
Acc. To DTAA :- Rate of TDS is 10%

But the Client does not have a Pan No.
So What Rate will be deducted either 10% or 20%.
plz solve my query.

CS Bijoy (Expert)
08 July 2011 According to me in case of not having PAN number TDS will be deduct @20%.


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