Non resident(not haveing PE in India) can claim TDS without providing PAN

[VINIT AGRAWAL]

Non resident company doesn't have PE in India can claim TDS without providing PAN??

AI Summary

Non-resident company without PAN must claim TDS in home country with proof during tax filing. A non-resident company without a Permanent Establishment (PE) in India inquired whether it could claim Tax Deducted at Source (TDS) without providing a Permanent Account Number (PAN). The response advised that the company should claim the TDS in its country of residence by providing proper proof of deductions at the time of filing its tax return.