12 December 2019
An entity paid Rs 100 to to a non-resident in the month of April 2019 and did TDS @ 35.88% (rates applicable as on that date). Now in December, it is making an additional payment of Rs 100 and will do TDS @ 42.74% (current rates). Is the client required to pay the differential TDS of ~7% (pertaining to the first payment)?
CAclubindia
