U/s 206AA w.e.f. 01.04.2010, TDS non resident payments u/s 195 for "PAN not 
available cases" shall be higher of (a) rate in the relevant provision, (b) 
rate or rates in force; or (c) 20%

In case the Non Resident payment is covered under DTAA and suppose only 15% TDS 
under DTAA, - which TDS rate shall be applied ? is it 206AA @ 20% .. or DTAA 
@15% ?

Pl give your opinion and how ?
Thanks
KSS/22.8.2009

K Sankarasubramanian

Taking IT to the heart of India

Senior Manager - Finance
TVS Electronics Limited
DP,34 South Phase,
Industrial Estate, Guindy,
Chennai 600 032. India.

[cid:[email protected]]

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Web : www.tvs-e.in<http://www.tvs-e.in/>

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