Non resident company not having PE in India can claim TDS credit without providing PAN

[VINIT AGRAWAL]

Indian company enter into an agreement with foreign company for providing consultancy services.

Foreign company (Germany) does not having PE in India can claim TDS deducted by Indian company.

It does not have PAN also.

What documents are required by foreign company to get TDS credit deducted by Indian company

AI Summary

Foreign Firm Seeks TDS Credit via India-Germany DTAA; Must Obtain TRC for Verification An Indian company engaged a foreign company from Germany for consultancy services. The foreign company, lacking a Permanent Establishment (PE) and a PAN in India, seeks to claim credit for Tax Deducted at Source (TDS) by the Indian entity. The response outlines that TDS credit can be claimed through the Double Tax Avoidance Agreement (DTAA) between India and Germany. The foreign company must obtain a Tax Residency Certificate (TRC) to verify its tax residency status and ensure the correct DTAA application. The process may require expert assistance if no DTAA exists or for complex cases.