sec 195

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

25 December 2010 whether pvt co. ,making pymt to non resident (japan) towards architechtural technical consultancy chgs provided abroad to be used in india is required to deduct tds? if yes whether rate is 10% and if No PAN is available whther 20% RATE IS CORRECT? pLS aDVISE

CA. R. B. SAH

CA. R. B. SAH (Expert)
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25 December 2010 yes liable to TDS in india @10%.

furnishing of PAN is applicable in case of resident.

Querist : Anonymous

Querist : Anonymous (Querist)

27 December 2010 if the income is by way of technical fees in pursuance of agreement approved by central govt ,it is 10% or else it will be 30%.................whether right?
wht abt surcharge and edu cess in this case? and i think if PAN is nt available the highest of the foll is chargeable in case of non resident:
--rates in force
--rate sas per act/provisions
--20%

so in this case it will be 30% ....whether it is right?

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