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Payment to non resident

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(Querist)
02 August 2011 Sir,

we are making payment to non resident
and it is subject to TDS :

TDS rate is as per ADT agreement is withholding tax rate is 20%

as per income tax act (195) TDS rate 10.3%

Paraty PAN Not available with us

here my quation is which rate i have to take for making of TDS payment?
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Amol Gopal Kabra (CA,CS,DISA)

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Amol Gopal Kabra (CA,CS,DISA) (Expert)
02 August 2011 You have to deduct tax @ 10.3% as Non-Residents donot have PAN the provisions of Non Availability of PAN wont be applicable to them and as such their income is not taxable in India. So, in this case, tax has to be deducted @ 10.3%
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CA PAWAN SETHI

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CA PAWAN SETHI (Expert)
02 August 2011 20%

http://taxguru.in/income-tax/tds-rate-us-206aa-if-no-pan-on-payment-to-non-residents.html
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