Whether New TDS provsns without pan is also applicabl on NRI

Radhesh Bhoot (Aspiring CA) (229 Points)

13 April 2010  

Good Morning Friends!!!

 
What is your opinion about applicability of new provisions of TDS to NRI covered in DTAA??
 
Suppose Dubai-India treaty stipulates TDS @ 10% whether with new provision - if NRI Donot have PAN, payer has to deduct 20%??
And the payment is made in INR locally.
 
In other words, whether this amendment supersede exiting treaties with various countries?
 
What is your view on this....