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Q. > Please Help: income tax.. section 195, DTAA
Fees for Technical service to b paid to non resident for providing services in india
Rates as per DTAA-10%
Rate as Finance Act,Section 195(i)- 30%
Section 206AA also applies as No PAn.
now TDS to be deducted at which Rate????? plz Tell
answered Oct 11, 2011 by Ashish Karundia , New Delhi
Dear Rajat,
In the instant case, TDS has to be deducted @ 10% (i.e. as provided in DTAA (i.e. as mentioned by you in the query). In this regard, you are requested to refer section 90 (2) of Income Tax Act, 1961 which provides that the provisions of the Income Tax Act shall apply TO THE EXTENT THEY ARE MORE BENEFICIAL TO THE ASSESSEE.
Thus, in the instant case rate of 20%/30% would not appply as there are not beneficial because they provide for higher deduction of TDS. Therefore, TDS @ 10% will be deducted.
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