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    <title>Deduction of tax at source under section 195 of the Income-tax Act, 1961, from payments to non-residents where tax is to be borne by the payer—Clarification regarding</title>
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    <description>Where a payer undertakes to bear a non-resident&#039;s tax, the payer must compute the recipient&#039;s taxable income by grossing up the net payment and deduct tax on that grossed up amount at source each time a payment is made, and remit the deducted tax to the credit of the Central Government without withholding on the premise of later payment on assessment.</description>
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      <description>Where a payer undertakes to bear a non-resident&#039;s tax, the payer must compute the recipient&#039;s taxable income by grossing up the net payment and deduct tax on that grossed up amount at source each time a payment is made, and remit the deducted tax to the credit of the Central Government without withholding on the premise of later payment on assessment.</description>
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