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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 2015 amends Section 195, mandating disclosure of payments to non-residents and foreign companies in prescribed format.</h1> Section 195 of the Income-tax Act was amended by the Finance Act, 2015, effective June 1, 2015. The amendment replaces sub-section (6) with a new provision requiring any person responsible for making payments to a non-resident, other than a company, or to a foreign company, to provide information about such payments. This requirement applies regardless of whether the payment is chargeable under the Act, and the information must be submitted in the prescribed form and manner.
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