https://www.taxtmi.com/news?id=4424 Qualified Foreign Investors must obtain PAN via Form 49AA with specified KYC and attestation; PAN enables claiming DTAA rates for TDS, while absence of PAN triggers higher TDS. Qualified Depository Participants are the single tax contact for QFIs, required to withhold and deposit TDS (computed on settlement basis), may set off current-year losses available at time of credit (and across STT covered securities), but remain liable for any shortfall, interest or penalty if treaty benefits are later disallowed; QFIs may file returns to claim refunds and carry forward losses. en-us Tue, 25 Dec 2012 10:56:19 +0530 Wed, 11 Feb 2026 15:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=4424 Qualified Foreign Investors must obtain PAN via Form 49AA with specified KYC and attestation; PAN enables claiming DTAA rates for TDS, while absence of PAN triggers higher TDS. Qualified Depository Participants are the single tax contact for QFIs, required to withhold and deposit TDS (computed on settlement basis), may set off current-year losses available at time of credit (and across STT covered securities), but remain liable for any shortfall, interest or penalty if treaty benefits are later disallowed; QFIs may file returns to claim refunds and carry forward losses. News - Tue, 25 Dec 2012 10:56:19 +0530 https://www.taxtmi.com/news?id=4424