https://www.taxtmi.com/forum/issue?id=3274 Cross-border royalty payments to a foreign company require tax withholding under the statutory non-resident payment provisions; obtaining a PAN for the foreign payee allows the payer to apply the standard withholding rate rather than the elevated non PAN rate. The payer issues a TDS certificate to the foreign payee in the same manner as domestic payees, specifically in Form 16A, and the foreign payee may claim relief or credit under the applicable double taxation avoidance agreement. en-us Tue, 16 Aug 2011 17:33:38 +0530 Thu, 23 Jan 2025 15:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3274 Cross-border royalty payments to a foreign company require tax withholding under the statutory non-resident payment provisions; obtaining a PAN for the foreign payee allows the payer to apply the standard withholding rate rather than the elevated non PAN rate. The payer issues a TDS certificate to the foreign payee in the same manner as domestic payees, specifically in Form 16A, and the foreign payee may claim relief or credit under the applicable double taxation avoidance agreement. Discussion-Forum Income Tax Tue, 16 Aug 2011 17:33:38 +0530 https://www.taxtmi.com/forum/issue?id=3274