TDS applicable on Non resident person salary

This discussion explores whether Tax Deducted at Source (TDS) applies to salaries paid from India to non-resident employees working abroad. Experts suggest TDS is generally applicable if the income is considered earned in India, referencing Section 195. However, there's a counterpoint that TDS is only deductible on income chargeable to tax in India, implying no liability if the payee is non-resident and the income isn't taxable in India. A specific case is raised about an employee working in India temporarily before moving to a US subsidiary.