Tds on payments to non-residents

Rama Krishna (Accounts Executive) (70 Points)

20 September 2013  

Dear Experts,

The following is my query:

For example, we are obtaining the services of a technical consultant of non-resident of India, say resident of U.K..  The non-resident does not have any permanent establishment in India.  He does not have Tax Residency Certificate (TRC).  He does not have PAN in India.

My query is is TDS applicable in the above case.  If applicable, at what rate.

My query may please be answered under the following 2 situations:

1) If services of non-resident are entirely rendered outside India what is the applicability of TDS.

2) If services are rendered in India what is the applicability of TDS.

Thanks.

R.K.