TDS to non residents- u/s.195

Sir, My general doubt is that, when there is a specific section ie 195 to doTDS for non residents, still for certain payments, we apply the geneal sections, why, kindly clarify.
Replies (3)
Quick Summary
This discussion clarifies the application of Section 195 of the Income Tax Act concerning Tax Deducted at Source (TDS) for payments made to non-residents. It addresses the common query of why general TDS sections are sometimes applied when a specific section (195) exists. The consensus is that Section 195 is the primary section for payments to non-residents, regardless of the payment's nature, unless a specific provision dictates otherwise.

If your payment to non resident falls under specifically in other section then that section apply , otherwise payment to non resident fall under section 195
Any payment made to non resident then what section 195 should be applicable irrespective of the nature of payment
Section 195 is applicable if payment made to Non-Residents irrespective of the nature of payment

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