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Tds on export commission

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(Querist)
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
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TKKKKKK

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

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