TDS on Foreign payment under DTAA if no PAN

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..... In case of Payments out of India, the Payee not having PAN. what will be the rate of TDS, 20.60% ( u/s 206 ) or DTAA rates. - Reply By Reshma kochar - The Reply = Tax will be deducted as per Section 206AA, as this section has an overriding effect on any other provisions of Income Tax Act, 1961 . Regards, Reshma - Reply By deepak gulati - The Reply = As per provision of Section 206 .....

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..... AA the rate of TDS is @20% - Reply By Reshma kochar - The Reply = Rate will be only 20% as no cess and surcharge will imposed u/s 206AA Regards, Reshma - Reply By Ramamohan achar - The Reply = But in my opinion the rates precribed in the DTAA cannot be overriden by other sections of the Income TAx act, since DTA overrides any provisions of the Income Tax Act and the rates to be .....

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..... applied is whichever is beneficial to the assessee. The DTA is an agreement signed with the other country and thus it will override the other sections. Regards, B.Prasanna - Reply By Annappa Naik - The Reply = Hi, I would request you to guys, could pls help me, we have received $17000 bill from data base compan, My request is is TDS will applicable On forign payment? if Yes with out PAN wh .....

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..... at is the percentage, with PAN number what is the percentage.. Annappa - Reply By Reshma kochar - The Reply = your question is not clear... what is the exact transaction for $17000. Regards, Reshma - TDS on Foreign payment under DTAA if no PAN - Query Started By: - deepak gulati Dated:- 23-1-2012 Income Tax - Got 6 Replies - Income Tax - Discussion Forum - Knowledge Sharing, reply p .....

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..... ost by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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