Witholding Tax on UK DTAA

Others 882 views 1 replies

I have a client paying fees for royalty and techincal services to a UK based company.

A withholding tax of 15% is deductible on the RTS payment, however can a rate of 10% be deducted as per the income tax Act from the payment to the UK client.

 

Please advice what rate can be applied and relevant provision for the same.

Replies (1)

Yes the rate of 10.5575% can be applied provided the foreign company has a :-

  1. PAN.
  2. NO PE in India.

Anuj

+09810106211


CCI Pro

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