I am a citizen of India, never travelled or worked in the US ever. I have registered a Pvt Ltd in India for doing business with a US-based client. I registered my company in Dec 2015.

I read up and the advice here was:

Part III (Claim for Treaty Benefits): You do not need to claim U.S. treaty benefits to obtain a reduced rate or exemption from U.S. withholding on interest on a bank deposit account or a time deposit.

So left the PART III empty. Now, the this company comes back and needs PART III filled up correctly.

I think 14a, and 14b apply to us. But how do I will 15 ? What Article of the treaty provides me with 0% withholding so that I don't fall under DTTA (double taxation).

Edit :

<link> states

How to Fill Out BEN-E for Foreign-Performed Services

When payments are being made for foreign-performed services, the payments are not “withholdable payments” and the foreign entity does not need to complete Line 5 of the BEN-E. Further, the foreign entity does not need to complete Parts 2 through 28 or Part 30 of the form. Instead, in this circumstance the foreign entity must only complete the following:

Part I, Lines 1-4, 6 & 7 (perhaps also Line 9b), and

Part XXIX (an authorized individual signs and dates, and checks the certification box).

By signing the BEN-E, the authorized individual of the entity is certifying that (i) the entity is the beneficial owner of the income (ii) the entity is not a U.S. person, and (iii) the income is not effectively connected income (“ECI”).

1 Answer 1


Tell them that it is filled correctly and that since the services are provided outside of the US the amounts are not subject to withholding. If they need more clarifications direct them to their tax adviser.

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