TDS of NR & foreign company VS DTAA(treaty) || taxation talk || CA Shikha SS Walecha

[@sathikadimi3756]

Hi, indian company supplied technical services to japan company with dtaa , they had deducted tds @10% and provided us certificate of tax payment.
How do we claim that tds which is not available in 26as

[@sauravjain6930]

File form 67

[@ranjeetpandey6674]

Any type of income fall under DTAA or it is depends upon country to country

[@taxationtalk8049]

Your query is not clear...please re write.

[@ranjeetpandey6674]

We have received offshore supply from France company and proposed to deduct tds @40%plus surcharge and cess.But DTAA rate with France is 10%. which rate is to be deducted. Is supply is comes under DTAA with France.pl clarify

[@udayshenoy2271]

One doubt
Is DTAA rate a tax rate or TDS rate?

[@taxationtalk8049]

DTAA rates are tax rates. However, when we discuss section 195, which provides that TDS is to be deducted at the rates in force. Section 2 of the IT act defines the rates in force as beneficial rate between the rates provided in the act and treaty.
Hope it's clear.

[@udayshenoy2271]

@@taxationtalk8049 thanks for reply ma'am, last doubt
So if NR earns indian income and uses DTAA, he will be paying less tax than NR who lives in a country with whom we don't have DTAA? As you said it's Tax rate.

[@taxationtalk8049]

Yes... disclaimer: before taking any professional decision, do consult with consultant who can better guide you on the basis of facts.