Hello everyone,
my client mr. X proprietor entered into agreement with a company in Turkey providing certification services like ISO 9001:2000 etc.
rate per certificate payable by mr. x to the turkey co was 150$
in the financial year 2011-12 he did only 3 certification work and therefore he has to pay 450$.
His turnover in the fy 11-12 was only Rs.100000/- and even in fy 10-11 was 100000/-
He donot have TAN no. and due to some dispute between him and the turkey company he decided not to do further business with them.
Now i have to issue 15CB to him and confused whether to get him a TAN or not becoz tax has to be deducted and if tax is not deducted then i cannot issue form 15CB ?
waiting for the views of the experts.
CAclubindia
