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Tds to be deducted

TDS 356 views 3 replies
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Article Assisstant
33 Points Posted on 08 October 2015

For non availability of PAN at what rate TDS is to be deducted as per DTAA (Germany) for Royalty and Fees for Technical Services ? and also as per Income Tax Act,1961 

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On 08 October 2015 at 17:48 Report
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Chartered Accountant
594 Points Posted on 08 October 2015
This is still a grey area in tax. But as per recent case law of tribunal where the transaction is covered under dtaa the benificial rate as mentioned in dtaa itself is supposed to be considered. 206aa of not having pan and deduction @ 20% doesnt over ride dtaa.
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On 08 October 2015 at 20:45
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Chartered Accountant
594 Points Posted on 08 October 2015
Case law for your ref: serum inst ind pvt ltd pune tribunal
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On 08 October 2015 at 20:48
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Manager Accounts and Finance
916 Points Posted on 10 October 2015

20% applicable as per the TDS

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On 10 October 2015 at 18:55


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