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No pe is pan is necessary

This query is : Resolved 

03 July 2013 our co is real estate company and we are paying brokerage to mauritius based co for service given regards sale of flats for NRI resident resided in across the globe ...
further co submited NO PE certificate and Tax residence certificate issued by the mauritius govt ... also as per article 5(1) of DTAA co doesnt have any PE and any business connection in india

my question is
can we pay brokerage without deduction of TDS ... is that TAX residence certifcate issued by the mauritius govt is enough .... and what if the Payee co is kwait based company..
please give case law

03 July 2013 (1)Yes ...TRC is a sufficient proof.

Relavent case law is Azadi Bachao Andolan (SC)

(2) For second case you shall need TRC from Kuwait Govt.


Anuj
femaquery@gmail.com

05 July 2013 thnks sir




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