Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Tax withholding under Section 195 arises only where a payment to a non-resident is chargeable to tax in India. Where consistent Tribunal findings, upheld by the High Court for earlier years, establish that the recipient has no permanent establishment in India and its relevant income is not taxable, the Assessing Officer cannot take a contrary position on identical facts. Section 195(2) applies only when the payer accepts that part of a remittance is taxable but requires determination of the taxable portion or deductible tax. It does not require an application where the entire payment is not chargeable. Consequently, no tax deduction obligation or Section 201 default arises for such payments, and the Section 201 order was quashed.
Tax withholding under Section 195 arises only where a payment to a non-resident is chargeable to tax in India. Where consistent Tribunal findings, upheld by the High Court for earlier years, establish that the recipient has no permanent establishment in India and its relevant income is not taxable, the Assessing Officer cannot take a contrary position on identical facts. Section 195(2) applies only when the payer accepts that part of a remittance is taxable but requires determination of the taxable portion or deductible tax. It does not require an application where the entire payment is not chargeable. Consequently, no tax deduction obligation or Section 201 default arises for such payments, and the Section 201 order was quashed.
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