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of <h1>Tax Authorities Clarify Rules for Non-Resident Payment Deductions Under Sections 195 and 201 of Income-tax Act</h1> A tax circular addressing deduction of tax at source for non-resident payments under Sections 195 and 201 of the Income-tax Act. The instruction clarifies that when a deductor fails to deduct tax, the Assessing Officer shall determine the appropriate taxable proportion based on case-specific facts, considering nature of remittances and income components. This guidance aims to provide clarity for tax officials in handling non-resident payment scenarios.
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