How to Claim DTAA Benefit in TDS Return?

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.

Replies (1)

To claim DTAA benefits in Form 27Q, apply the lower treaty rate after verifying eligibility, obtain a valid Tax Residency Certificate (TRC) and Form 10F from the recipient, and maintain a declaration of beneficial ownership on file for six years.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
19 October 2026
Accountants/Articles (Freshers/Experienced)

ADY & CO.

New Delhi

Graduate (Any)

View Details
Company
ARTICLESHIP 25 October 2026
Article Intern (CA Articleship)

Arpan Bohra & Co

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details
Company
ARTICLESHIP 28 October 2026
Article assistants

Shyam S Gupta and Company

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 22 October 2026
Articleship intern

Srinath Manikanta

Hyderabad

CA Inter

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details
Company
07 October 2026
Senior Account Manager

Amplio Invest

Mumbai

M.Com

View Details