Query on tds

This query is : Resolved

sreedhar nimmala (Querist)
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17 November 2011 sir / Madam,

I have query with regard to the TDS on amount payable to international baccalaureate organization, Singapore, towards workshop fee [ technical services ] falls under section195, and there is an ADT / DTAA agreement with that country, what % of TDS need to deducted if PAN is not available.
regards,
sreedhar

VANDANA

VANDANA (Expert)
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17 November 2011 IF PAN NOT AVBL.... DEDUCT TDS @ 20%

EVEN WHATEVER SECTIONS LEVI ABLE TO PARTY

Vishal D Shah

Vishal D Shah (Expert)
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19 November 2011 Since it is for workshop, it seems the person participating shall acquire the knowledge out of it which he/she can apply, hence seems to be taxable under DTAA too. And rightly said by Ms. Vandana, if no PAN, 20% TDS. 10% treaty rate irrelevant.

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