194c where the deductor is non resident

" Assessee has provided labour to a company registered in Nepal for commissioning of plant."

By word Assessee, I can assume he is assessed in India, and has PAN, may be filing IT return.

If yes, and if the deductor has deposited the TDS (deducted u/s. 194C) in India, he can ask for form 16A from the deductor and claim the TDS refund by filling IT return.

If no TDS certificate provided, he can ask the deductor for the said amount that is deducted but not paid to government.

First of all thanks for taking out time to reply. Yes, the 'asessee' is a resident assessee and has provided labour to the company registered in nepal. Your answer contains that the assessee should ask for form 16A from the deductor to claim the benefit of the tax deducted at source. The only problem with this is how will a non resident deductor issue form 16A to my assessee. Is there any provision in Income Tax Act, 1961 where my assessee can compel the non resident deductor to issue Form 16A? If no, why and how a non resident deductor can issue any form under the income tax act or rules when he is not required to do so ?

The non resident deductor has deducted and deposited the tax at source not under 194C but as per the provisions of Income Tax laws prevelant and applicable in Nepal. To be precise the non resident deductor has issued 'Tax Withholding Certificate' as per Section 91 of Income Tax Act, 2002 i.e. the Income tax act applicable in Nepal. 

" The non resident deductor has deducted and deposited the tax at source not under 194C but as per the provisions of Income Tax laws prevelant and applicable in Nepal."

You were required to furnish the correct details in the beginning to get correct answer.........................

" Your answer contains that the assessee should ask for form 16A from the deductor to claim the benefit of the tax deducted at source. The only problem with this is how will a non resident deductor issue form 16A to my assessee. Is there any provision in Income Tax Act, 1961 where my assessee can compel the non resident deductor to issue Form 16A?"

This is based on assumptions as per incompelete data provided.

Witholding tax certificate is different than TDS u/s. 194C !!!!

Sir, if you are aware of the answer to my query, your reply would be appreciated. Now that I have provided you with the correct details, I am certain you will be able to provide me with the correct answer. Hoping for a positive, early and relevant response from your side. 

India and Nepal have a DTAA.

If assessee is a resident of India, it can claim credit of foreign tax deducted in Nepal (to the extent allowed) in the year in which the income is offered to tax in India - the frame of reference will be Rule 128 of the Income Tax Rules which provide for detailed procedural points on this issue.

Thanks! 

Thanks for your reply sir. I will look for the provisions contained in the aforementioned Rule of Income-tax Rules.