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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Tds to be deducted
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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.
Case law for your ref: serum inst ind pvt ltd pune tribunal
20% applicable as per the TDS
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