https://www.taxtmi.com/forum/issue?id=111283 A non-resident company without a PE and without PAN seeking credit for Indian withholding tax must rely on the relevant DTAA and documentary proof of tax residency, principally a Tax Residency Certificate, to establish entitlement to foreign tax credit; procedural points include currency conversion rules for return inclusion, DTAA methods (exemption vs tax credit), ITR disclosures for DTAA claims, and obtaining expert assistance where no DTAA or uncertainty exists. en-us Thu, 29 Dec 2016 12:06:43 +0530 Thu, 23 Jan 2025 15:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111283 A non-resident company without a PE and without PAN seeking credit for Indian withholding tax must rely on the relevant DTAA and documentary proof of tax residency, principally a Tax Residency Certificate, to establish entitlement to foreign tax credit; procedural points include currency conversion rules for return inclusion, DTAA methods (exemption vs tax credit), ITR disclosures for DTAA claims, and obtaining expert assistance where no DTAA or uncertainty exists. Discussion-Forum Income Tax Thu, 29 Dec 2016 12:06:43 +0530 https://www.taxtmi.com/forum/issue?id=111283