Dear Experts
In the case in hand, Indian company is paying salary to non resident employee who is working from abroad remotely.
The non resident individual employee has obtained a PAN in India.
1) While remitting the tds to government, the type of deductee will be categorised as 'resident' or 'non resident' in the portal? This was not there for tds payments under ITA 1961 regime. selecting non resident category does not support code 1002. It starts with 1004.
2) What according to you is the correct code to be used? 1002 or 1004
3) The transaction will be reported in forrn 138 (24Q) or 144 (27Q ?
For information, Form 144 does not support code 1002.
Regards
CA Dipjyoti Majumdar
CAclubindia
