https://www.taxtmi.com/forum/issue?id=1304 Withholding for payments to a non-resident must be determined by reference to Section 195 read with any applicable Double Taxation Avoidance Agreement; if neither the section nor the treaty applies, the normal domestic TDS provisions govern, and determination requires review of the agreement, payment nature and residence facts. en-us Mon, 29 Jun 2009 16:26:34 +0530 Thu, 23 Jan 2025 15:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1304 Withholding for payments to a non-resident must be determined by reference to Section 195 read with any applicable Double Taxation Avoidance Agreement; if neither the section nor the treaty applies, the normal domestic TDS provisions govern, and determination requires review of the agreement, payment nature and residence facts. Discussion-Forum Income Tax Mon, 29 Jun 2009 16:26:34 +0530 https://www.taxtmi.com/forum/issue?id=1304