Cess on tds rate u/s 206aa

CA Mayur Todmal (Practicing CA) (7756 Points)

29 February 2016  
Hello everyone.. One of my client is required to deduct tax on foreign remittance. but the receiver party don't have pan hence payer is deducting tax @ 20% as per 206AA. Please advice me whether cess @ 3 % on above 20% is applicable or not as the payment is made outside of India. please answer...