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Sec 195 pan is necessary for non resident

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(Querist)
10 May 2013 Sec 195 PAN is necessary for non resident Indian ? How much is % of TDS to be deducted & How many times we can Revise the TDS Return.

advice please.
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TKKKKKK

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TKKKKKK (Expert)
10 May 2013 20% t.d.s. if pan is not given by non resident. no limit for revision of t.d.s. return. u can revise it in any number of time.
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Deepak Agrawal

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Deepak Agrawal (Expert)
10 May 2013 please read my article on this subject.

If payment is not covered under DTAA, then section 206AA applies.

However, if the prevailing withholding tax rate in India is equals to or exceeds 20%, then no significance of PAN arises as u/s. 206AA MINIMUM rate is 20%.

If payment is covered under FTS "fees for technical services" the minimum WT rate is 25%. thus in this case, no need to apply for PAN if tax impact in normal case exceeds 20%.
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