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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Rate of TDS - payment to non residents - rate to be applied on ...

Case Laws     Income Tax

September 6, 2019

Rate of TDS - payment to non residents - rate to be applied on the payments made by assessee to a non-resident company - @25% u/s 206AA in the absence of PAN or 10% as per DTAA - Sec.206AA overrides the provision of sec.90(2) or not - section 206AA of the Act cannot override the provisions of DTAA - AT

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