Tds on payment to nr if no pan avaliable under dtaa

In my opinion 20% rate will be applicable here. Because DTAA is for specific purpose and not for "PAN not available" purpose

but in notification it says that in any how tds will not exceed 10%

Yes Section 206AA overrides Section 195

20% TDS will be applicabe if pan is not avaliable, as per the sec 206AA, khushbu and sandeep are right.

well, The position of law is that the DTAA entered into by govt. of india override the domestic law. This has been clarified by circular no.333 dated april2,1982 which proides that specific provision of the DTAA will prevail over general provisions of Income Tax act. 1961. So when DTAA provides for any mode of computation this mode will take precedence over IT act.

so in my opinion 10%

"The correct legal position is that where a specific provision is made in the Double Taxation Avoidance Agreement, that provision will prevail over the general provisions contained in the Income-tax Act, 1961. In fact the Double Taxation Avoidance Agreements which have been entered into by the Central Government u/s.90 of the Income-tax Act, 1961, also provide that the laws in force in either country will continue to govern the assessment and taxation of income in the respective country, except where provisions to the contrary have been made in the Agreement.

Thus, where a Double Taxation Avoidance Agreement provided for a particular mode of computation of income, the same should be followed, irrespective of the provisions in the Income-tax Act. Where there is no specific provision in the Agreement, it is the basic law, i.e., the Income-tax Act, that will govern the taxation of income.”

Hence My view is 10%.

Well thanks all you guys!!

And

S. 90 of the Act overrides all other provisions of the Act including charging provision u/s.4. This is, inter alia, for the reason that S. 90 aims to give effect to international fiscal agreements entered into between India and other Governments. The Constitutional mandate backing these treaties requires the provisions of the Indian tax laws to give way to the treaty law.

Originally posted by : Anoop Agrahari
	but in notification it says that in any how tds will not exceed 10%

Please Note that 206AA & other relevant section of TDS is talked about only TDS not TAX at all, if deductor deduct excess TDS, its advised to NR please file your ROI for India

however to file ROI in India PAN is basic. therefore to claim benefit of DTAA PAN is necessary in all cases

Note further DTAA with Mexico is talked about TAX only not TDS, TDS is not Actual Tax. Its only advance payment of Tax like advance Tax 

Originally posted by : vimal
	please tell me 4th qtr e-tds filing last date,and tds annual return date also

The last date for 4th qtr e-tds filing is 15th of May

If we dont have DTAA with the receipent company, and even PAN Not available. What will be the withholding Tax rate for Interest?

If there is no DTAA with the receipent country, then Income Tax rates will be applicable, since there is no PAN for the party, Sec 206AA will be applicable and 20% TDS has to be deducted.