Tax Deduction on Salary Paid To Non-Resident

Chaitra Seetharam , Last updated: 03 November 2025  
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Indian tax law requires employers to deduct TDS from the salaries of non-resident employees working in India. This deduction, governed by Section 192, is mandatory for any taxable wage, irrespective of where it is received. While the employee's residential status determines if the salary is taxable,

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