https://www.taxtmi.com/caselaws?id=64845 Payments to a non-resident are subject to the payer's primary obligation to deduct tax under section 195, and the payer cannot finally decide that the recipient's income is not taxable without obtaining a nil or lower-deduction certificate under section 195(2) or section 197. In the absence of such certificate, failure to deduct tax can trigger disallowance under section 40(a)(i), while any portion on which tax was actually deducted is eligible for relief once verified. en-us Fri, 30 Nov 2007 00:00:00 +0530 Mon, 29 Jan 2024 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64845 Payments to a non-resident are subject to the payer's primary obligation to deduct tax under section 195, and the payer cannot finally decide that the recipient's income is not taxable without obtaining a nil or lower-deduction certificate under section 195(2) or section 197. In the absence of such certificate, failure to deduct tax can trigger disallowance under section 40(a)(i), while any portion on which tax was actually deducted is eligible for relief once verified. Case-Laws Income Tax Fri, 30 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64845