Hi, please suggest which part of
15CA is applicable in case of consultancy fee payable to a foreign company with out PE and PAN in India. Further please also suggest what will be the rate of TDS. Thanks a lot
which 15CA part is to fill depends on what is the amount payable during FY & taxability
For taxability-please read DTAA agreement b/w India & foreign company country
If the amount is taxable then 15CB is to be filed & 15CA iling depends on amount payable-
if amount payable < 5 lakhs - PART A
if amount payable > 5 lakhs - PART C
if amount payable is not taxable - PART D
CAclubindia
