09 November 2015
I am payment to upwork freelancers for technical services. All are Non residents. And I don't have PAN,TAN etc of them. So can anyone let me know am i liable to deduct TDS on Payment made to those freelancers? If yes then what will be consequences of non deduction during the year 2014-15?. What will be process to deduct in future without having PAN/TAN?
10 November 2015
If the remittance is made to the foreign residents, TDS provisions would apply. But conjoint reading of the income tax act and DTAA provisions are mandatory.