Section 195 | TDS on Non-Resident Payments

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Last updated: 03 March 2021
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This document details Section 195 of the Income Tax Act, focusing on Tax Deducted at Source (TDS) for payments made to non-residents. It clarifies who is responsible for deducting tax, the nature of payments covered, and when TDS is applicable. The guide also explains threshold limits, other applicable sums, and the concept of income deemed to accrue or arise in India. It further elaborates on withholding tax obligations, rates in force, and procedures for obtaining lower or nil deduction certificates, including Forms 15CA and 15CB. This information is crucial for businesses and individuals making payments to non-residents.

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Submitted by · Posted 03 March 2021 · Other files by CA.R.S.KALRA · Report
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