Tds certificates to non-resident

This query is : Resolved

Srikanth (Querist)
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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?

Nikhil Kaushik

Nikhil Kaushik (Expert)
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25 November 2013 you may pay tax. but how would you issue TDS certificate?? there is no PAN.

Srikanth

Srikanth (Querist)
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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.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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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.

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