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
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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