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.

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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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.

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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13 March 2015 refer sec 90,91 and 92 and refer this link;

https://taxguru.in/income-tax/relief-case-double-taxation.html

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