21 February 2015
what are the rules related to TDS when the services are rendered by the foreign consultant to a society registered in india. in the instant case TDS is applicable or not. if yes then what are the rules
21 February 2015
TDS u/s 195 is applicable. If DTAA is there with the country lower TDS is applicable. 20% or applicable TDS which ever is higher is payable in case of Non availability of PAN. see the link. https://taxguru.in/income-tax/faq-tds-residents-us195-income-tax-act.html