Tds rate

It is based on the nature of service. subject to DTTA  with the respective country. incase they are not having PAN then 20%

It is the Director's fee, Director is NRI and not having PAN No.

There are 2 possibilities here..

1. Director's fees for Technical Services provided by him

      The TDS Rate Wud be 25% Plus (Surch. @ 10% If such Paymnt exceeds Rs.1 Crore if not then no           Surch.)  Plus 2% Edu.Cess. Plus 1% Sec. High.E.Cess...

Ultimately comes 28.325% (If payment exceeds Rs.1 Crore) 

 or 25.75% if payment doesnt exceed Rs.1 Crore.

2. Directors fees in no other nature like above mentioned:

 Tds rate - 30%  Plus (Surch. @ 10% If such Paymnt exceeds Rs.1 Crore if not then no           Surch.)  Plus 2% Edu.Cess. Plus 1% Sec. High.E.Cess...

Ultimately comes 33.99% (If payment exceeds Rs.1 Crore) 

 or 30.9% if payment doesnt exceed Rs.1 Crore.

PS - Experts Correct me If Im wrong....

We deducted the TDS on Director's Fee @ 20% u/s 195, Director is NRI, has not PAN No.

Has Director need to take PAN and file the income tax return in India ?