We are cargo Agents in Delhi and dealing with Non Residents Airlines for the purpose of movement of Air Cargo from India.
We have been provided Orders u/s 197 issued by their AO certifying that No Deduction of Income Tax is required to made from payments made to them as the certificate is issued under DTAA.
We are allowing No Deduction of TDS from payments made to them.
Is is necessary for us to show these transactions in our etds return to be filed u/s 195.
But according to the Non resident Airline, they are non residents and not liable to maintain books of accounts in India and being issued Orders u/s 197 for non deduction of tax at source in India.
08 October 2014
But as per Order under section 197 issued by AO to non-resident under DTAA does not includes a) Certificate No. b)TAN No. c) TAN Name perod etc. Its a sort of General order.
Whereas TDSCPC has made it mandatory to mention Certificate No. to validate the etds file before filing.