Shrilakshmi Raj Ji
Nitin Jain Ji
I would like to add some more useful matter to this discussion. Recently Mumbai Bench of Income Tax Appellate Tribunal in the case of Assistanct Director of Income-tax (International Taxation) Vs.Chiron Behring GmbH and Co  314 ITR (AT) 59 held as under
"By virtue of section 195 all the payjents made to the assessee are subjected to deduction of tax at source. Under these cisrcumstance, the assessee cannot be said to have committed any default in not paying advance tax for which the liability to pay interest under section 234B could be fastened on it. Our view is fortified by the Speacial Bench Order of the Tribunal in Motorola Inc. V. Deputy CIT  95 ITD (Delhi) [SB]. Respectfully following the precedent, we accept the opinion of the learned Commissiner of INcome-tax (Appeals) on this count in directing to delete the levy of interest under sectin 234B."
One can take the help of the above case, even a resident assessee also as in the case of the Shri Lakshmi Raj Ji.