Poonawalla fincorps
Poonawalla fincorps

RATE OF TDS FOR NON RESIDENT

This query is : Resolved 

12 February 2011 what is the rate of tds on professional fees, under DTAA , if payment made to srilanka ?

what is the rate if PAN not available ?

13 February 2011 first check the following:-
1.Whether the payment is being made to Individual or Company.

If the payee is company and since the Sri lanka DTAA doesn't have the FTS clause hence the income shall not be taxable in India unless the foreign Company has a PE in India.

Non holding of PAn shall not affect this case.

Anuj
9810106211



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