Ashish Shah (Senior General Manager) (58 Points)
19 February 2013Hello,
We are paying know how fees to a Company in Germany (Registered in Germany) & deducting tax at the applicable rates. (Presently @ 20% since they do not have PAN number in India).
India & Germany has signed DTAA. Can the German Company claim this TDS amount in their annual tax return? If yes, is there any separate procedures to be followed by us in India to help them claiming this Tax?
Thanks for your time & advise
Ashish M Shah
CA Saiyum khan
(Practicing CA)
(690 Points)
Replied 20 February 2013
NO separate process from your end except issuance of TDS certificate amd confirmation of transaction. The german company has to ontain the PAN card and fie their return.
Dipjyoti Majumdar
(CA in service & CS. dipmaj@ rediffmail.com )
(3469 Points)
Replied 20 February 2013
Ashish / Saiyum
I have a query. You are deducting tax at source @ 20% -- fine as there is no PAN in India of the non resident.
But then without a PAN, how can you generate Form 16A ? How are you filing quarterly TDS return in Form 27Q .
Please enlighten.
Regards,
Dipjyoti Majumdar
(CA in service & CS. dipmaj@ rediffmail.com )
(3469 Points)
Replied 26 February 2013
Ashish / Saiyum
Any thoughts, please.
Regards,
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