Non-resident payments without PAN allow 10% tax deduction if covered by Tax Treaties; no extra tax demand.

Non-resident payments without PAN allow 10% tax deduction if covered by Tax Treaties; no extra tax demand. https://www.taxtmi.com/highlights?id=67867 Rate of TDS - Non-availability of PAN - Benefit of treaty - in case of payments made to non-residents, the assessee was entitled to deduct taxes at source at the rates applicable in the respective Tax Treaties in case PAN of non-resident payee is not available - In the instant facts, the assessee has deducted taxes at the beneficial rate of 10% as applicable in the respective Tax Treaties in respect of all payments made to non-resident payees - No further demand can be made - AT en-us Mon, 23 Jan 2023 15:41:49 +0530 Mon, 23 Jan 2023 15:41:49 +0530 TaxTMI RSS Generator Non-resident payments without PAN allow 10% tax deduction if covered by Tax Treaties; no extra tax demand. https://www.taxtmi.com/highlights?id=67867 Rate of TDS - Non-availability of PAN - Benefit of treaty - in case of payments made to non-residents, the assessee was entitled to deduct taxes at source at the rates applicable in the respective Tax Treaties in case PAN of non-resident payee is not available - In the instant facts, the assessee has deducted taxes at the beneficial rate of 10% as applicable in the respective Tax Treaties in respect of all payments made to non-resident payees - No further demand can be made - AT Highlights Income Tax Mon, 23 Jan 2023 15:41:49 +0530 https://www.taxtmi.com/highlights?id=67867