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    <title>TDS Not Needed u/s 195 for Overseas Manpower Payments; Considered Salary u/s 192.</title>
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    <description>TDS u/s 192 or 195 - payment made to manpower deployed overseas - remuneration paid by the assessee for the contract of services are in the nature of salary only and no TDS is required to be made u/s. 195 of the Act. - AT</description>
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      <description>TDS u/s 192 or 195 - payment made to manpower deployed overseas - remuneration paid by the assessee for the contract of services are in the nature of salary only and no TDS is required to be made u/s. 195 of the Act. - AT</description>
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