https://www.taxtmi.com/forum/issue?id=2985 Payments to a foreign company for technical services implicate a treaty withholding cap and a lower domestic rate for PAN holders, but Section 206AA requires higher withholding where the payee lacks an Indian PAN; practitioners advise obtaining an Indian PAN for the nonresident to claim treaty or lower domestic rates, and in the absence of PAN to apply the higher statutory withholding as the safer compliance approach. en-us Thu, 28 Apr 2011 12:19:00 +0530 Thu, 23 Jan 2025 15:58:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2985 Payments to a foreign company for technical services implicate a treaty withholding cap and a lower domestic rate for PAN holders, but Section 206AA requires higher withholding where the payee lacks an Indian PAN; practitioners advise obtaining an Indian PAN for the nonresident to claim treaty or lower domestic rates, and in the absence of PAN to apply the higher statutory withholding as the safer compliance approach. Discussion-Forum Income Tax Thu, 28 Apr 2011 12:19:00 +0530 https://www.taxtmi.com/forum/issue?id=2985