What % tds on payments to nr if no pan available under dtaa
This query is : Resolved
Guest
Guest
(Querist)
08 April 2013
I Read that 20% tds u/s 195 is applicable on payment made to NR if NO PAN AVALIABLE.
but under DTAA its says that tax shall not exceed 10%.
which % should be applicabe if no pan avaliable
Pls Ref https://pib.nic.in/newsite/erelease.aspx?relid=31121
but under DTAA its says that tax shall not exceed 10%.
which % should be applicabe if no pan avaliable
Pls Ref https://pib.nic.in/newsite/erelease.aspx?relid=31121
CMA Ramesh Krishnan
(Expert)
26 July 2013
Where the PAN is not available the higher rate of TDS 20% only apply, no other tds rates under DTTA is not applicable for no PAN case
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Due date for filing return for the partner in partnership subjected to Tax Audit
- Query on effect of registration of property
- GST on reimbursement of expenses
- Visiting card purchase
- Wrong CMPo8 file
- Goodwill transfer of deceased father’s firm – ICAI applying a 27.04.2026 cut-off to the 3 year limit
- Number of years as per AS amortisation of Goodwill
- Whether output tax is taken credit by purchaser
- Equity Share Sale and Purchase
- Additional trade name
- Foriegn assets disclosure
- Classification of income of P Ltd company as business or profession
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- "Please ensure that the Total of the Deductions u/s 54F match the same in Table D in Sch CG"
- Need to correct "Whether it is last installment " response in Form 26 QB
- " Income from House Property " in joint names of co-owners
- REGARDING TDS RETURN OF FORM 27Q
- Notice under e-Verification Scheme
- GST demand notice for ITC reversal against exempted supply.
- RCM ON SECURITY CHARGES FROM INDIVIDUALS
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
