27q query

1846 views 3 replies

Hi

We are going to file a return of TDS u/s 195. Our deductee dont have any permanent establishment in India & do not have any PAN no in India. We have deducted TDS at 10% under DTAA. We are getting query regarding deductee reference no .  We have put no provided by deductee is 9 digit numeric number. For validiting E-TDS file it is asking 10 digit alphanumiric No in deductee reference no colum in 27Q format. Can anybody help us reagrding this Query? Shall we have to deduct the TDS at higher rate i.e 20%. or uder DTAA 10% is ok?

Omkar Kulkarni

Replies (3)

Hi Omkar,

The NRI Deductee has to submit the following documents with deductor to avail the TDS rates as per DTAA:

a. Tax Residency Certificate (TRC)

b. PAN card copy

c. Self  declaration

d.Passport copy & Visa copy (if any)

The above documents need to submit with deductor annual basis every year. However, if the payee is not having the valid PAN, then TDS will be deducted @ the rate prescribed under chapter XVIIB or 20% whichever is higher.

So in your case, since they dont hv valid PAN, you need to deduct at 20%.

 

Originally posted by : BHAGIRATHI SAMAL
Hi Omkar,

The NRI Deductee has to submit the following documents with deductor to avail the TDS rates as per DTAA:

a. Tax Residency Certificate (TRC)

b. PAN card copy

c. Self  declaration

d.Passport copy & Visa copy (if any)

The above documents need to submit with deductor annual basis every year. However, if the payee is not having the valid PAN, then TDS will be deducted @ the rate prescribed under chapter XVIIB or 20% whichever is higher.

So in your case, since they dont hv valid PAN, you need to deduct at 20%.

 

Hi, Party is company. Pary have given self decleration form only stating that party dont have any establishment in India & do not have permanant Account Number in India & mentioned PAN no of 9 digits of his country. Whenever I am going to upload the return it's gives query in 27Q i.e mentioned 10 digits alphanumaric dedcutee reference no or deduct the 20% TDS . We dont have that number also. Is there solution for this or dedcution of 20% TDS is only solution.? 

we cannot solve this type of notice at cpc ,cpc by rule follow deduction @ 20% . not updation in the software 

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