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Query Details

Asked by arun on :Jan. 25, 2018

A foreign entity provided technical consultancy t…

A foreign entity provided technical consultancy to an Indian entity. The Indian entity deducted TDS…

A foreign entity provided technical consultancy to an Indian entity. The Indian entity deducted TDS from them. The foreign entity doesn't have PAN. How should Indian entity file it's eTDS return.

0

Kanishka Aug. 10, 2018

The foreign entity should file TDS return in form 27Q.

Section 206AA read with Rule 37BC has allowed non residents to not procure PAN.

You can file 27Q without mentioning the PAN.

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