https://www.taxtmi.com/forum/issue?id=105825 Withholding tax for payments to nonresidents for services increased effective April 1, 2013; the elevated withholding tax rate applies to payments to foreign corporate and non corporate recipients, including when the deductee has no PAN. Services physically performed in India may trigger deduction at an even higher rate. Withholders must assess place of performance and deductee status and include applicable surcharge and cess when calculating TDS. en-us Tue, 25 Jun 2013 11:08:43 +0530 Thu, 23 Jan 2025 15:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105825 Withholding tax for payments to nonresidents for services increased effective April 1, 2013; the elevated withholding tax rate applies to payments to foreign corporate and non corporate recipients, including when the deductee has no PAN. Services physically performed in India may trigger deduction at an even higher rate. Withholders must assess place of performance and deductee status and include applicable surcharge and cess when calculating TDS. Discussion-Forum Income Tax Tue, 25 Jun 2013 11:08:43 +0530 https://www.taxtmi.com/forum/issue?id=105825