Deductor to be deemed as assesee in deafult only in respect of actual tax liability of Non-Resident

Deductor to be deemed as assesee in deafult only in respect of actual tax liability of Non-Resident https://www.taxtmi.com/article/detailed?id=5706 A person who fails to deduct tax under section 195 on payments to a non-resident shall be deemed an assessee in default under section 201 only for the tax attributable to the portion of the remittance chargeable to tax; the assessing officer must determine the appropriate taxable proportion based on facts and circumstances, and default liability and interest are to be limited to that determined tax. en-us Mon, 07 Jul 2014 13:13:58 +0530 Mon, 07 Jul 2014 13:13:58 +0530 TaxTMI RSS Generator Deductor to be deemed as assesee in deafult only in respect of actual tax liability of Non-Resident https://www.taxtmi.com/article/detailed?id=5706 A person who fails to deduct tax under section 195 on payments to a non-resident shall be deemed an assessee in default under section 201 only for the tax attributable to the portion of the remittance chargeable to tax; the assessing officer must determine the appropriate taxable proportion based on facts and circumstances, and default liability and interest are to be limited to that determined tax. Articles Income Tax Mon, 07 Jul 2014 13:13:58 +0530 https://www.taxtmi.com/article/detailed?id=5706