Tds on professional fee to non-resident co without pand

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amal raj (Querist)
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24 March 2015 please clarify that i have to pay professional fee to a non -resident co in singapore towards professional fee. pl confirm rate of TDS to be deducted if their do not have PAN number?

thanks in advance

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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24 March 2015 TDS to be deducted u/s 195 as per DTAA rate.

For DTAA Rate check out file from below link--

https://www.caclubindia.com/forum/details.asp?mod_id=304998#.VRF-GfmUe3s

amal raj

amal raj (Querist)
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25 March 2015 what about if they do not have have PAN number. i have go through the DTAA rate?

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CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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25 March 2015 Yes. Then you have to deduct TDS as per DTAA rate.

amal raj

amal raj (Querist)
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25 March 2015 but i got reply from other expert saying that if PAN is not there then i have to deduct 20% with effects from 01.04.2010 which one is correct?

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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25 March 2015 Rate as per DTAA or 20% whichever is higher will be applicable.