Tds on export commission


This query is : Open 

09 May 2013 We have to pay commission to a Pakistani resident for our export to Pakistan.
He does not have PAN
Whether we have to deduct tds on it? At what rate?
KINDLY GUIDE
REGARDS,
c.a.paresh zatakia
9833855518


09 May 2013 deduct t.d.s. at 20% + cess as payer has no pan.


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