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Pan for foreign party

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Querist : Anonymous

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Querist : Anonymous (Querist)
03 April 2013 we have deducted TDs @ 10% u/s 195 of foreign party wihtout having PAN.IT dept send notice for short deduction & int there on as non submission of PAN. Can a PAN is must for Foreign party. pls guide
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
17 July 2013 If PAN is not available, need to deduct 20% TDS, so short deduction need to pay from your side

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