I've made Professional Fees to foreign company (who not having PAN) after deducting the TDS 10% ( as per TDS rates under DTAA ). While filing e-TDS return there is option to mention TDS deducted as per DTAA and return shows error as Invalid PAN or Higher Rate not selected.
Can foreign company have to take PAN in India eventhough they have not any branched in India?
Higher rate of 20% is also applicable to Foreign companies who not having PAN ?
Pl advise, Thanks
CAclubindia
