TDS on Non Resident

If there is no PAN details, then from 1st April 2010 TDS will be deduted at the rate of 20%.

The rate to be used is 'As per Income Tax Act' or 'As per DTAA' whichever is beneficial to the assessee. The rate is 15% + 3% Education Cess = 15.45% as per Income Tax Act.
In case the deductee does not have PAN, then 20% must be deducted.

No TDS is required to be deducted subject to the condition that the foreign company does not have a permanent establishment or a business connection in India, so you need to take a certificate regarding thiis and their residential status of U.K. . If these conditions not fulfilled the u need to deduct TDS  The rate to be used is 'As per Income Tax Act' or 'As per DTAA' whichever is beneficial to the assessee. The rate is 15% + 3% Education Cess = 15.45% as per Income Tax Act.
In case the deductee does not have PAN, then 20% must be deducted.

No TDS is required to be deducted subject to the condition that the foreign company does not have a permanent establishment or a business connection in India, so you need to take a certificate regarding thiis and their residential status of U.K. . If these conditions not fulfilled the u need to deduct TDS  The rate to be used is 'As per Income Tax Act' or 'As per DTAA' whichever is beneficial to the assessee. The rate is 15% + 3% Education Cess = 15.45% as per Income Tax Act.
In case the deductee does not have PAN, then 20% must be deducted.