How to file TDS return for Foreign contractor, who has no PAN, no establihment in india and Grossup TDS remittance was made on behalf of contractor?
How to file TDS return for Foreign contractor, who has no PAN, no establihment in india and Grossup TDS remittance was made on behalf of contractor?
as per my view
as you asked just about return, it is ussumed that payee is liable to pay tax in India and payer is liable to deposit tax and further compliances.
payer has obtained authorisation for filing the return on behalf of payee, and as you said PAN is not available therefore payer has to deduct @ 20%.
and return would be filed as per normal provissions.
lets wait some other expert opinions also.
CAclubindia
