Tds deduction u/s.195 for nri payment towards commission

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TARAK NATH SAMANTA (Querist)
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15 June 2017 Q 1. What would be the rate of tds u/s.195 for for payment towards commission to a German based Vendor Company if he has valid PAN?
Q 2. What would be the rate of tds u/s.195 for for payment towards commission to a German based Vendor Company if he has no valid PAN?
Q 3. If the German Vendor Company doesn't have any PAN, then how will that company get the credit of tds deducted? Cause we are unable to issue them from 16A as it is generated against valid PAN.

Please Suggest Anyone....

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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15 June 2017 1 What for commission is paid and whether such commission payment is taxable in India.
2 TDS rate u/s 195 will not differ with PAN or no PAN.
3 In case of TDS deducted u/s 195 TDS credit will not be available. Only relief can be claimed in their country based on TDS certificate.