tds on foreign payment


20 April 2011  

we are using foreign brand for running our restaurant and using technical assistance in the form of hiring of chefs & hostess to run the restaurant and other services. We have to pay  incentive fees to this firm in vietnam. Please can we know the TDS percentage that has to be applied for this payment if the firm has PAN no in india and what is the percentage if PAN is not available and under which section and category of services we have to apply in form 15CB. Can we please have a reply for this query.