We are receiving services from Non Resident - USA (No PAN) both from corporate and non-corporate on regular basis and had been deducting TDS @ 21.012% including surcharge and cess till now.
I understand that recently, there has been change in rate of wiholding tax effective from June 01, 2013. Can some-one advise me what would be rate of tax now (including surcharge & cess) for both with or without PAN number of deductee.
Regards,
Ashwani Rustagi