https://www.taxtmi.com/circulars?id=52888 When tax has not been deducted on payments to non-residents, the tax officer shall determine the appropriate proportion of the remitted sum that is chargeable to tax to quantify the payer's liability, based on the nature of the remittance, income components and other relevant facts; failure to deduct renders the payer a deemed assessee in default with interest consequences. en-us Wed, 26 Feb 2014 00:00:00 +0530 Sat, 17 May 2025 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=52888 When tax has not been deducted on payments to non-residents, the tax officer shall determine the appropriate proportion of the remitted sum that is chargeable to tax to quantify the payer's liability, based on the nature of the remittance, income components and other relevant facts; failure to deduct renders the payer a deemed assessee in default with interest consequences. Circulars Income Tax Wed, 26 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52888