Tds on paymentmade to non resident
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
13 March 2015
I AM PAYING TO NON RESIDENT FOR PROFESSIONAL FEES AND DEDUCTED THE TDS AT THE RATE OF 10% AS PER RATES IN FORCE.
HOWEVER SUCH NON RESIDENT IS NOT HAVING PAN NUMBER IN INDIA.
WHAT RATE OF TAX TO BE DEDUCTED WHETHER ITS 10% AS PER RATES IN FORCE AND DTAA AGREEMENT WITH SUCH COUNTRY.
OR
20% HIGHER RATE OF TDS UNDER SECTION 206AA FOR NOT FURNISHING OF PAN.
PLEASE SUGGUEST ME UR ADVICE.
HOWEVER SUCH NON RESIDENT IS NOT HAVING PAN NUMBER IN INDIA.
WHAT RATE OF TAX TO BE DEDUCTED WHETHER ITS 10% AS PER RATES IN FORCE AND DTAA AGREEMENT WITH SUCH COUNTRY.
OR
20% HIGHER RATE OF TDS UNDER SECTION 206AA FOR NOT FURNISHING OF PAN.
PLEASE SUGGUEST ME UR ADVICE.
13 March 2015
if there is dtaa in existence then rate as per dtaa.
Querist : Anonymous
Querist :
Anonymous
(Querist)
13 March 2015
DTAA exist with that country. I also deduct tax at DTAA Rate.
But Department Personnel said that If their is no PAN then 20% rate is applicable.
But Department Personnel said that If their is no PAN then 20% rate is applicable.
13 March 2015
refer sec 90,91 and 92 and refer this link;
https://taxguru.in/income-tax/relief-case-double-taxation.html
https://taxguru.in/income-tax/relief-case-double-taxation.html
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