Tds certificates to non-resident
This query is : Resolved
25 November 2013
A company deducted tax while making payment to a Non resident @ 20% as the NR does not have a PAN. Now the company wants to remit the tax and issue TDS certificate. Can any one help with the procedure please?
25 November 2013
you may pay tax. but how would you issue TDS certificate?? there is no PAN.
25 November 2013
PAN is not mandatory for Non residents. and in case they want to claim DTAA benefit, then we need to issue TDS certificate.. i am not aware of the procedure.
25 November 2013
PAN is not mandatory only in respect of certain conditions being satisfied. In cases which have been decided since amendment 206AA, - in Bosch it was ruled that PAN is required. However, in that case income was not under DTAA.
In case, you take a view that PAN is not required, then you can only issue a manual 16A.
In case, you take a view that PAN is not required, then you can only issue a manual 16A.
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