PAN Requirements for payments made to Non Resident, Income Tax

[CA Rachit Agarwal]

Comapany assessee is making payments to non-resident for sea freight in relation to export of goods for which TDS is NIL as per the DTA. Seafreight being from India to the country outside India.

Whether we have to obtain PAN of the non-resident to whom the payments are made for overseas freight?

Posts / Replies

[GOPALJI AGRAWAL]

If the payment is not liable for withholding tax, section 206AA is not applicable.