TDS deductees being foreign company

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Padmashree Raju (Querist)
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05 June 2009 Hi

Our client has the main source of income from royalty income, they deduct TDS @ 20% from foriegn company, who donot hav a PAN number. How do they file their eTDS returns without PAN number &issue Form 16A to those foreign companies

SUBRAMANYA H

SUBRAMANYA H (Expert)
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08 June 2009 payment of tds to u/s 195 for foreign companies , for filing return PAN is not required, you can issue form 16A without pan number, this will help the foreign co to avaid the income tax in thier country (dual taxation) to the extent of tds certificate for the income generated in india