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Sc, educ. cess and hec on tds u/s 195 and form 16a
TDS on Royalty to foreign cos is now @ 25% wef 01.04.2013. The foreign co does not have any PE in India.
1. What is the criteria for applying SC, Education Cess and HEC on this TDS.
2. Previously this rate was 20%, the foreign company, not being having PAN, would the rate 25% or 20% will apply.
3. How can the foreign company take Tax benefit of this TDS in its own country.
Replies (1)
After 01.04.2013 the TDS rate should be 25.75% for amounts less than 1 crore, if the foreign entity doesn't have PAN and is not eligible to claim DTAA benefits .
Anuj
femaquery @ gmail.com
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