tds deduction for non resident-reg, Income Tax

[Ramakrishnan Seshadri]

Dear Sir,

We want to pay to our non resident south korea payment relating design engineer support for a project. They do not have pan no in india. Whether we have to deduct 10.815% or 20.60%. Since there is a notification no.53/2016 dt.24/06/2016 says that if pan not available they can submit their Business registration number,email id etc if there is data.

Please experts give clarification in this issue. very urgent.

Thanks & Regards,

S.Ramakrishnan

Posts / Replies

[Ravi Kumar]

Cut flat 20% as per TDS rules.. where no pan card is provided ..... please remember this rule to all area of TDS & TCS