Tax Implications of Employee sent to Study abroad

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Dear Team,

Check about tax implications of following case-
Employee of Indian firm goes for study in Abroad. Company is paying full salary since 1.5 years. As he being away for more than 182 days, he is non resident as per Sec 5.

Q- whether firm is liable to deduct TDS/ withhold tax u/s 195 or any other section at the time of making payment of salary ?
Replies (2)
TDS on salary shall be deducted u/s 192. 192 deals with both resident or non resident employee.

Salary itself is not payable to such employee as he is not rendering any services to the Firm.

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