194A TDS

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If your TDS under Section 194A has been rejected, it's likely due to the payment being made to a non-resident. Section 194A specifically applies to interest payments made to residents. For non-residents, TDS should be deducted under Section 195. Check your Form 26AS to confirm.

Ajay R

Ajay R (Querist)
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10 June 2020 I have received IT Notice, they rejected the TDS U/s 194A, where i have received TDS on Interest, why they have rejected this, Please let me as soon as possible.

Gokul Sharma

Gokul Sharma (Expert)
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11 June 2020 is this reflecting in your 26AS

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
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14 June 2020 194A is only applicable to a resident. Thus, the provisions of section 194A are not applicable in case of payment of interest to a non-resident.

Payments made to non-residents are also covered under TDS mechanism. However, tax in such a case is to be deducted as per Section 195.

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