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<h1>Tax Deduction Rules for Non-Resident Payments: Comprehensive Guidelines for Withholding, Reporting, and Compliance Under Section 195</h1> The text details Section 195 of the Income Tax Act regarding Tax Deduction at Source (TDS) for non-resident or foreign company payments. It outlines the responsibilities of persons paying sums to non-residents, including mandatory tax deduction at applicable rates, procedures for seeking lower or no tax deduction, required forms and documentation, and specific rules for remittance information. The section provides comprehensive guidelines for tax deduction, reporting, and potential refund processes when tax is over-deducted.