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

DTAA tax credit: non-resident companies may claim credit for Indian withholding taxes if tax residency is certified.
A non-resident company without a PE and without PAN seeking credit for Indian withholding tax must rely on the relevant DTAA and documentary proof of tax residency, principally a Tax Residency Certificate, to establish entitlement to foreign tax credit; procedural points include currency conversion rules for return inclusion, DTAA methods (exemption vs tax credit), ITR disclosures for DTAA claims, and obtaining expert assistance where no DTAA or uncertainty exists.