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Section 195 tds

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(Querist)
23 January 2012 Section 195 covers payments made to Non Residents.
The question is whether the tax is to be deducted only on the income of non residents which are chargeble to tax in India as per sec 9 or whetherall remitance made to non resident are subjected to tax deduction at source?
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
23 January 2012 Section 195 read as Any person responsible for paying to a non-resident, not being a company, or to a foreign company, any interest or any other sum chargeable under the provisions of this Act (not being income chargeable under the head “Salaries”) shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rates in force
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