Applicablilty of sec195 on payment made to upwork freelancer

This query is : Resolved 

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.



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