Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Relaxation from TDS @20% where PAN is not available and from payment made to non-resident, not being a company, or a foreign company, subject to conditions and providing specific details and documents - Income-tax (17th Amendment) Rules, 2016

Relaxation from TDS @20% where PAN is not available and from payment made to non-resident, not being a company, or a foreign company, subject to conditions and providing specific details and documents - Income-tax (17th Amendment) Rules, 2016 - Incom .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed by clause (ii) of sub-section (7) of section 206AA, read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (1) The .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the following rule shall be inserted, namely :- 37BC. Relaxation from deduction of tax at higher rate under section 206AA.- (1) In the case of a non-resident, not being a company, or a foreign company ( hereafter referred to as the deductee ) and no .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ils and the documents specified in sub-rule (2) to the deductor. (2) The deductee referred to in sub-rule (1), shall in respect of payments specified therein, furnish the following details and documents to the deductor, namely :- (i) name, e-mail id, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r specified territory if the law of that country or specified territory provides for issuance of such certificate; (iv) Tax Identification Number of the deductee in the country or specified territory of his residence and in case no such number is ava .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

line, after the figures and letters 194LB , the figures and letters 194LBA, 194LBB,194 LBC shall be inserted; (b) in the Annexure,- (I) in the Table,- (i) in the column 717, in the column heading, after the letters and words PAN of the deductee , the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version