TaxTMI 
TaxTMI 
PAN for overseas consultant
X X X X Extracts X X X X
X X X X Extracts X X X X
....AN for overseas consultant<br> Query (Issue) Started By: - seetha lakshmi Dated:- 9-7-2010 Last Reply Date:- 20-7-2010 Income Tax<br>Got 2 Replies<br>Income Tax<br>Is there a statutory obligation for ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....a overseas company to obtain PAN if they are going to send in their consultant to offer services in India for a period of 5 months? What are the implications of not obtaining a PAN? The company is a S....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ingapore company which has a double tax treaty with India. Reply By Rama Krishana: The Reply: In case the non resident receiving any income on which TDS (withholding tax) is required to be deducted, s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....uch non resident is required to have PAN. Otherwise, tds rates would be 20% Reply By Anuj Gupta: The Reply: If the foreign company which is located in Singapore sends their employees to India for a p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eriod of more than 90 days in fiscal year then the foreign Company shall be forming a service PE in India and then the income so paid to the foreign company shall be chargeable u/s 44DA of I T Act,196....
X X X X Extracts X X X X
X X X X Extracts X X X X
....1.The foreign party has no escape route in the India Singapore Treaty also and is also chargeable for the same under Article 5 & 7. So kindly be careful in making payment of such type and I may sugg....
X X X X Extracts X X X X
X X X X Extracts X X X X
....est the following steps: 1.Ask the Singapore Party to obtain PAN. 2. Then ask the Singapore party or Indian Party to obtain an order from ITO u/s 195 or 197 and then only make any payment based on tha....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t order.<br> Discussion Forum - Knowledge Sharing ....