Tds rates and Form 15ca

shashank (no) (70 Points)

04 September 2014  

Is 15CA required to be filed in case payments are made to foreign company in indian currency as foreign company is having bank a/c and pan no. in India. further it is also registered with ROC-Delhi as foreign company in India and having permanent establishment in india.

Please provide me the circular/notification which specifies that Form 15CA is not required to be filed in case payments to foreign company are made in indian currency at indian bank, If any 

Further, please guide me on the rate at which TDS is to be deducted on payments made for fees for technical services to foreign company incorporated in USA with branch office in India, having PAN in INDIA. As India is having DTAA with USA please help out on TDS rates specified in DTAA for aforesaid entity.