11 August 2015
RESPECTED SIR, I NEED TO KNOW WHETHER IT IS NECESSARY TO DEDUCT TAX FROM PAYMENTS MADE TO SAUDI ARABIAN NATIONAL/ INDIVIDUAL ON ACCOUNT OF SERVICES PROVIDED TOWARDS ACCOMODATION TO PILGRIMS, TRAVELLING, AGENTS OF GOVERNMENTS(MUALLIM FEES) ETC? SINCE THERE IS NO PERSONAL INCOME TAX IN KSA, IS IT NECESSARY TO DEDUCT TAX ON NON TAXABLE INCOME OF FOREIGN NATIONAL WHO IS NOT RESIDENT OF INDIA? WHETHER SECTION 195 APPLIES IN THIS CASE? IF YES, PLEASE CAN U EXPLAIN HOW?