Withholding tax - for elearning course usa-

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ankur garg (Querist)
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19 February 2012

Payment for pre determined learn course emoluments to a entity in usa by an indian private limited company

USA entity has confirmed that they do not have permanent establishment in india.

please advise withholding tax rate in india?

CA. Anuj Gupta

CA. Anuj Gupta (Expert)
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20 February 2012 The tax rate shall be 20% if the foreign party doesn't have PAN.

Anuj
+91-9810106211
femaquery@gmail.com

ankur garg

ankur garg (Querist)
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20 February 2012 thanks for reply but will these fact wont change your view that a certificate about no permanent establishment in india is received from client??

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CA. Anuj Gupta

CA. Anuj Gupta (Expert)
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20 February 2012 Certificate of no PE is great otherwise the rate could have been 42.23%, inspite of foreign party having PAN.

Anuj
+91-9810106211
femaquery@gmail.com

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