Witholding Tax on UK DTAA

chandan_ch (24 Points)

30 April 2011  

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.