https://www.taxtmi.com/forum/issue?id=2321 Where payments to a non-resident for sea freight in connection with exports are not liable to withholding tax under the applicable Double Taxation Avoidance Agreement, the statutory provision invoked to require PAN details does not apply, and there is no obligation to obtain the non-resident's PAN in such circumstances. en-us Wed, 27 Oct 2010 11:28:07 +0530 Thu, 23 Jan 2025 15:58:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2321 Where payments to a non-resident for sea freight in connection with exports are not liable to withholding tax under the applicable Double Taxation Avoidance Agreement, the statutory provision invoked to require PAN details does not apply, and there is no obligation to obtain the non-resident's PAN in such circumstances. Discussion-Forum Income Tax Wed, 27 Oct 2010 11:28:07 +0530 https://www.taxtmi.com/forum/issue?id=2321