The assessee has to pay rent of Rs. 80000/- pm to NRI who resides in Belgium. She is a senior citizen holiding valid Indian PAN. She doesnt file Income Tax Returns in India. The NRI lady is insisting not to deduct tax at source as isnt subject to tax in india. What is the applicability of the relevant section 195? Please advice the consequences if-:
1. The assessee deducted the Tax at source.
2. The assessee does not Deduct Tax at source.
3. How will the NRI lady claim refund is the TDS is deposited with the government.
Thank you!
CAclubindia
