TDS to Non Residents

kirti verma (article) (70 Points)

29 April 2020

Income by way of winning from lottery, cross word puzzle paid to NR, whether tds shall be deducted u/s 194B or 195..?

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6 Replies

Santosh Singh (56 Points)
Replied 29 April 2020

194B coveres both resident & non resident. So, 194B applicable even if payee is NR.

kirti verma (article) (70 Points)
Replied 29 April 2020

Sir plz tell me 1 more thing that whether tds u/s 194B is to be deducted even if amount paid to NR is less than rs. 10000

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sanjith kotni (Articled assistant) (663 Points)
Replied 29 April 2020

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sabyasachi mukherjee (27734 Points)
Replied 29 April 2020

194 B

Kiran Hathalia (837 Points)
Replied 30 April 2020

If the amount to be paid is less than 10,000 then there no requirement of deducting TDS u/s 194B.

Santosh Singh (56 Points)
Replied 01 May 2020

If amount paid is less than 10,000 then sec 195 shall be applicable since there is no threshold limit u/s 195.

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