How to Claim DTAA Benefit in TDS Return?

Gagan Deep Singh (CHARTERED ACCOUNTANT) (1190 Points)

01 April 2021  

How to claim DTAA benefits in 27Q Return in case of amount  paid for software. Which code to be selected?

A- In case of lower deduction or no deduction on account of certificate under section 197
B- In case of no deduction on account of declaration under section 197A

C- In case of deduction of tax at higher rate due to non-availability of PAN

S- For software acquired under section 195 (Notification 21/2012). Applicable from FY 2012-13 onwards.