TDS on salary paid to non resident

Hey frnd,

I would refer to the provision of  Sec.5(1) where defines the taxable income of Non Resident.

In this case following points shall be considered:-

• Place of accrual means where the income arise.
• Place of receipts of income
• Rate as applicale to an individual other than woman and senior citizen.

Thanks N  REgards

Jitendra