https://www.taxtmi.com/forum/issue?id=697 Determination of withholding liability requires a fact-specific analysis of whether reimbursements for freight paid by a nonresident are treated as income chargeable to tax in India in the hands of the foreign payee; if chargeable, the statutory withholding provision permits deduction of tax at source on such payments, and the payer must consider payment character, recipient tax residency, and any applicable treaty provisions before deciding on withholding. en-us Fri, 14 Mar 2008 11:29:23 +0530 Thu, 23 Jan 2025 15:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=697 Determination of withholding liability requires a fact-specific analysis of whether reimbursements for freight paid by a nonresident are treated as income chargeable to tax in India in the hands of the foreign payee; if chargeable, the statutory withholding provision permits deduction of tax at source on such payments, and the payer must consider payment character, recipient tax residency, and any applicable treaty provisions before deciding on withholding. Discussion-Forum Income Tax Fri, 14 Mar 2008 11:29:23 +0530 https://www.taxtmi.com/forum/issue?id=697