In case of payment u/s.195 where no TDS is deductible since payment is to an entity which is an exempt organisation under US Treasury Laws whether any specific comment is required to be placed in the certificate. The entity does not have a PE in India and does not hold a PAN also. The payment is towards fees for accreditation.
Thanks in advance.
Yes reasons for non deduction is required in Form 15cb/ca. In this case use the last option (point no. 16) and fill in the same there.
CA Suraj Garg & Associates
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CA Final
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HKC | Chartered Accountants & Business Advisors
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Malhotra Rajesh & Associates
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CAclubindia
