30 July 2015
we have hired a professional in Canada for Recruitment and other legal services. The services provider has no PE or PAN in India. Please advise what rate of T.D.S need to deduct on such services whether 20.6 % as the Recipient has not obtained PAN in India or as per DTAA. Please also advise what is the rate of Tax as per DTAA.
30 July 2015
This service is rendered by non resident out side India which is not taxable in India. Hence no TDS applicable. As per DTAA not taxable in India.
Querist :
Anonymous
Querist :
Anonymous
(Querist)
30 July 2015
but the recepeint has not obtained PAN in this we need to tax at higher rate is that so?