https://www.taxtmi.com/forum/issue?id=2852 Payments to countries without a tax treaty are governed by domestic law: determine whether withholding arises under Section 195 and whether the remittance is chargeable under domestic chargeability rules by first ascertaining the precise nature and purpose of the payment (e.g., freight or delivery charges); in absence of a DTAA treaty relief does not apply and the appropriate TDS treatment and rate must be fixed under domestic law on the taxable element. en-us Wed, 02 Mar 2011 11:41:43 +0530 Thu, 23 Jan 2025 15:58:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2852 Payments to countries without a tax treaty are governed by domestic law: determine whether withholding arises under Section 195 and whether the remittance is chargeable under domestic chargeability rules by first ascertaining the precise nature and purpose of the payment (e.g., freight or delivery charges); in absence of a DTAA treaty relief does not apply and the appropriate TDS treatment and rate must be fixed under domestic law on the taxable element. Discussion-Forum Customs Wed, 02 Mar 2011 11:41:43 +0530 https://www.taxtmi.com/forum/issue?id=2852