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Tds and dtaa

This query is : Resolved 

07 October 2012 Is PAN is essential to apply lower rate given in DTAA.
we dont have PAN of foreign resident to whom we have to make payment. can we apply lower rate given in DTAA.

08 October 2012 No it is not possible you have to deduct tax as per section 206AA because section 206AA override entire income tax act....



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