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.
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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