https://www.taxtmi.com/forum/issue?id=5516 Where a foreign payment for fees for technical services is subject to withholding and the payee lacks a PAN, the statutory TDS PAN rule requires deduction at the higher statutory/default rate rather than a lower treaty rate; the forum concludes the higher statutory rate applies, and a separate question remains about applicability of surcharge and educational cesses under that default withholding. en-us Wed, 03 Apr 2013 12:21:48 +0530 Thu, 23 Jan 2025 15:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5516 Where a foreign payment for fees for technical services is subject to withholding and the payee lacks a PAN, the statutory TDS PAN rule requires deduction at the higher statutory/default rate rather than a lower treaty rate; the forum concludes the higher statutory rate applies, and a separate question remains about applicability of surcharge and educational cesses under that default withholding. Discussion-Forum Income Tax Wed, 03 Apr 2013 12:21:48 +0530 https://www.taxtmi.com/forum/issue?id=5516