Taxation Uncategorized

TDS RATE ON ROYALTY

 

geralt / Pixabay

TDS RATE ON ROYALTY AND FEES FOR TECHNICAL SERVICES paid to Non-Resident,

Amendment by Budget 2015 under different scenario. Effective for F.Y.2015-16.

If treaty rate more than 10%: Effective Rate
PAN = 10% +EC and SHEC 10.30%
No PAN = 20% +EC and SHEC 20.60%
If treaty rate less than 10%: Effective Rate
TRC + PAN = TREATY RATE Treaty Rate
TRC+NO PAN= 20% +EC and SHEC 20.60%
NO TRC+PAN=10% +EC and SHEC 10.30%
NO TRC+NO PAN= 20% +EC and SHEC 20.60%

Comments

comments

HTML Snippets Powered By : XYZScripts.com
%d bloggers like this: