https://www.taxtmi.com/forum/issue?id=111074 The payer asked whether reduced withholding or a higher rate applies where a nonresident South Korean design engineer lacks an Indian PAN and referenced government guidance on alternative identifiers; the reply advised that absence of PAN requires applying a higher flat TDS withholding under domestic rules and that this rule is to be remembered across TDS and TCS. en-us Wed, 26 Oct 2016 15:45:11 +0530 Thu, 23 Jan 2025 15:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111074 The payer asked whether reduced withholding or a higher rate applies where a nonresident South Korean design engineer lacks an Indian PAN and referenced government guidance on alternative identifiers; the reply advised that absence of PAN requires applying a higher flat TDS withholding under domestic rules and that this rule is to be remembered across TDS and TCS. Discussion-Forum Income Tax Wed, 26 Oct 2016 15:45:11 +0530 https://www.taxtmi.com/forum/issue?id=111074