Court :
ITAT Mumbai
Brief :
There is no liability on NRIs for payment of advance tax. It is duty of person crediting payment into account of NRIs to deduct tax u/s. 195 of the Income Tax Act, 1961.
Citation :
DIMENSION DATA ASIA PACIFIC PTE. LTD. V. DY. CIT (2019) 73 ITR 213 (MUM.)(TRIB.)
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