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What % tds on payments to nr if no pan available under dtaa

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Guest

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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
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CMA Ramesh Krishnan

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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
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