https://www.taxtmi.com/circulars?id=4536 Deduction of tax at source is required on payments of interest other than interest on securities for 1974-75. Persons other than individuals and Hindu undivided families paying residents must deduct tax at the time of credit or payment under section 194A at rates in Part II of the First Schedule, with separate rate treatment for companies. Persons responsible for paying interest to non residents must deduct tax at the time of payment under section 195 at the rates in force for non resident payments, reflecting higher rates and surcharge distinctions. en-us Thu, 16 May 1974 00:00:00 +0530 Wed, 30 Jul 2008 13:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4536 Deduction of tax at source is required on payments of interest other than interest on securities for 1974-75. Persons other than individuals and Hindu undivided families paying residents must deduct tax at the time of credit or payment under section 194A at rates in Part II of the First Schedule, with separate rate treatment for companies. Persons responsible for paying interest to non residents must deduct tax at the time of payment under section 195 at the rates in force for non resident payments, reflecting higher rates and surcharge distinctions. Circulars Income Tax Thu, 16 May 1974 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4536