Dtaa v/s 206aa

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Querist : Anonymous

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Querist : Anonymous (Querist)
26 May 2015 Can a company take the benefit of DTAA TDS rates when the PAN of non resident (foreign company) is not available.


27 May 2015 Prima facie, DTAA is applicable to the foreign citizen and not to Indian citizen.

Being a company registered in India is deemed to be Indian citizen and Resident in India. Therefore, it has to comply with the TDS provisions under the Income Tax Act, 1961



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