Taxation Uncategorized

TDS RATE ON ROYALTY

 

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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 SHEC10.30%
No PAN = 20% +EC and SHEC20.60%
If treaty rate less than 10%:Effective Rate
TRC + PAN = TREATY RATETreaty Rate
TRC+NO PAN= 20% +EC and SHEC20.60%
NO TRC+PAN=10% +EC and SHEC10.30%
NO TRC+NO PAN= 20% +EC and SHEC20.60%

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