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Tds rates u/s 195 for f. y. 2013-14

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Querist : Anonymous

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Querist : Anonymous (Querist)
25 September 2013 Dear all,

Kindly tell the TDS Rates u/s 195 (Technical Services) in following situations:
1. If Payment to non residant having no PAN of India.
2. If payment to non resident having PAN of India
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
25 September 2013 Incase no PAN then 20% TDS

If you have PAN, then apply the rate according to DTAA for the country

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