TDS rate on foreign consultant

[Asked by Guest]

Dear Sir

We have appointed a foreign consultant for our conference, we have to pay for ₹ 45000/- how to deduct TDS and what is percent of TDS?

[Ganeshan Kalyani]

Tds @20% if PAN not available and if he has got PAN then 10%.

[DR.MARIAPPAN GOVINDARAJAN]

Yes. the views of Shri Ganeshan is endorsed.

AI Summary

TDS on foreign consultant payments: higher withholding applies without PAN, lower withholding when PAN is furnished.
TDS must be deducted on fees paid to a foreign consultant; a higher withholding rate applies where the consultant has not furnished a PAN and a lower withholding rate applies where a PAN is available, providing the operative basis for tax deduction on such consultancy fees.