Where whole payment would not be income chargeable to tax in the hands of recipient non-resident, person responsible for paying such sum may make application for determination of appropriate portion

Where whole payment would not be income chargeable to tax in the hands of recipient non-resident, person responsible for paying such sum may make application for determination of appropriate portion https://www.taxtmi.com/circulars?id=4553 Section 195 requires persons responsible for payments to non-residents to deduct tax at source on sums chargeable under the Income-tax Act; if the payer believes the whole payment is not taxable in the recipient's hands, the payer may apply under section 195(2) to the Income-tax Officer for determination of the taxable portion. Tax must be deducted before payment and deposited as required, and failure to deduct or deposit exposes the payer to penalties and possible prosecution. en-us Wed, 27 Nov 1974 00:00:00 +0530 Wed, 30 Jul 2008 14:59:00 +0530 TaxTMI RSS Generator Where whole payment would not be income chargeable to tax in the hands of recipient non-resident, person responsible for paying such sum may make application for determination of appropriate portion https://www.taxtmi.com/circulars?id=4553 Section 195 requires persons responsible for payments to non-residents to deduct tax at source on sums chargeable under the Income-tax Act; if the payer believes the whole payment is not taxable in the recipient's hands, the payer may apply under section 195(2) to the Income-tax Officer for determination of the taxable portion. Tax must be deducted before payment and deposited as required, and failure to deduct or deposit exposes the payer to penalties and possible prosecution. Circulars Income Tax Wed, 27 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4553