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Section 195 of income tax act.

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(Querist)
19 September 2008 Is concurrence of AO a pre-requisite in deciding whether the payments made by a person to a non resident is not a sum chargeable to tax and hence no tds is required?
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S.Srinivasaraghavan

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S.Srinivasaraghavan (Expert)
20 September 2008 Yes, in respect of any payment falling within th ambit of section 195.
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Advocate Vivek Kumar Sancheti

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Advocate Vivek Kumar Sancheti (Expert)
20 September 2008 Yes,it is a pre-requisite.




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