Query on TDS

sec 193/194/194A

payee =resident person hona chahiye

then
if i pay to Non Resident = ?
Replies (1)
Section 195 covers payments made to a Non-Resident.

But the payment to Non-Resident does not include the following payments- Salary (Covered under Sec 192), Interest Refered u/s 195 LB/LC/LD and Dividend u/s 115-O

For rest all the payments made to a Non-Resident, TDS is deductible as per Section 195.

Regards,
Ramachandra Bhakta.

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