Please note an Indian Company has made a consultancy payment - through service bill to a foreign company. While doing the payment, TDS was deducted @10%. Hope the Indian company must pay the TDS next month 7th and file the quarter return u/s 195. Please confirm how the TDS amount can be claimed by the foreign company or the Indian Company? If no PAN is not there for foreign company how it can be filed?
24 September 2024
It is possible to file Form 27Q without the PAN number of the NR in case it is not available. Details such as TIN (Tax Identification Number), permanent address, contact details, country of residence, and email ID can be mentioned in Form 27Q in case of non-availability of PAN.
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