Define the term "Manufacturer"as introduced in finance act2010.
A Norwegian Company rents some equipment to a customer in
India. The Norwegian Company does not have an office in
India. The new tax regulations make in mandatory for them
to furnish a PAN number without which a with holding tax
will be deducted. The Norwegian company will be paying tax
on this rental income in Norway.
India and Norway have a Double Tax Avoidance Agreement.
I wish to know
1) Is it possible for the Norweigian company to avoid the
with holding tax in India?