Rate of TDS - Non-availability of PAN - Benefit of treaty - in ...

Income Tax

January 23, 2023

Rate of TDS - Non-availability of PAN - Benefit of treaty - in case of payments made to non-residents, the assessee was entitled to deduct taxes at source at the rates applicable in the respective Tax Treaties in case PAN of non-resident payee is not available - In the instant facts, the assessee has deducted taxes at the beneficial rate of 10% as applicable in the respective Tax Treaties in respect of all payments made to non-resident payees - No further demand can be made - AT

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Rate of TDS - Non-availability of PAN - Benefit of treaty - in ...

Income Tax

January 23, 2023

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