06 November 2011
In case the overseas agent is a non corporate assessee the rate of TDS will be 30.9% and in case of Non Domestic Company 41.2%.
In case DTAA is applicable the rates of DTAA would be applicable subject to the condition that the min. deduction would be @ 20.6% if the NR is not having PAN.
07 November 2011
In case the payment is made in India, whether TDS provisions would be attracted or not as in this case the income is being received in India.
I seek Expert CA Anuj Gupta's invaluable advise. I am of the view that income paid in India is taxable.
CAclubindia
