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% |