1. Is it necessary to deduct TDS u/s 195 for payment of Royalty or Fees for Technical services under Income Tax Act, 1961, even if a non-resident (Recipient) has obtained Tax Residency Certificate from USA ?
2. When is TDS not deductable under DTAA agreement with USA for payment of royalty?
3. If TDS not dedcutable then, is it compulsory to file form 15CA ?
The obtaining of Tax Residency Certificate, according to me, has nothing to with non deduction of Tax
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