Tds applicability on foreign remitance

TDS 137 views 2 replies

1. If Service rendered by a foreign company in India & foreign company don't have TRC, PAN & PE - then TDS is Applicable or not, if Applicable then how much TDS %.

2. For Applicability of DTAA PAN, TRC, PE all are compulsory or its is ok with only any one of them.

Replies (2)
All the documents are required. In absence of them 206AA is attracted, implying highest rate of tax 20.6%

No surcharge or education cess if 20% tax rate u/s.206AA applicable. - its is correct


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