Tds to non resident/forein comany u/s 195

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what is the rate of tds u/s 195. what things to be keep in mind when issuing form 15cb

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rate of tds is determined between IT act and DTAA (if applicable). The rate will be lower of the two. TDS provisions of surcharge, payment exceeding Rs.1 crore also need to be kept in mind. 

 

http://www.charteredclub.com/form-15ca/

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