TDS Rate in Case of Payment to Resident But NOR

At what rate TDS should be deducted for Payment to Individual having its residential status Resident but not Ordinarily Resident

For Professional Services such as Payment to Film Artist

is there any provision for Higher rate of Deduction @ 33.99%..???

 

Replies (2)

For professonals it should be deducted at 10%. even if it is to be made to individuals being resident but not ordinarily resident as the act has special provisions only in relation to non residents & not resident but not ordinarily resident. Hence i believe tax should be deducted as per normal rates applicable i.e 10%

its normal rate appilcable to RNOP

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