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Provision of dtaa

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(Querist)
24 July 2012 Dear Sir/Madam

A non residence who does not have PAN can take benefit of DTAA for lower deduction of TDS . at the time of receiving payment for providing know how services in india
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CS, Deepak Pratap Singh

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CS, Deepak Pratap Singh (Expert)
24 July 2012 Dear Friend, having PAN is compulsory and not having PAN will liable to higher rate of tax.

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