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Tds on foreign remittance for professional service

This query is : Resolved 

17 April 2019 Hi Friends,

A foreign vendor from USA having PAN provides Consultancy service to my client. The vendor provides No Permanent establishment certificate as well Form 10F but do not provide TRC . In this case what will be TDS rate as I think treaty benefit will not be given to the vendor without TRC.


Please reply.



19 April 2019 Yes the TRC document is a must requirement for taking benefit of treaty.



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