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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 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% |