Tds should be deducted on any sum payable to NRI other than salary, at the time of payment or credit whichever is earlier, at the rates in force i.e @ 10% if the sum exceeds Rs.5000 w.e.f.1.07.10
Before 1.07.10 if the sum exceeds Rs.2500
on salary tds should be deducted u/s 192
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