Tds on salary paid to overseas employee

We have paid salary to overseas employee (Non Resident) in foreign currency. Is TDS liable under section 195?

we have not deducted tax as salary income is not earned in india and hence was not chargeable to tax in India?

Please provide us any caselaw or any opinion (Urgent).

Replies (1)

Sec, 195 is applicable to payment to Non Residents and not being salaries.

Sec.192 applicability  including   Non Residents

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