https://www.taxtmi.com/highlights?id=34234 No doubt, if the person (payer) who had to make payments to the non-resident had defaulted in deducting the tax at source from such payments, the non- resident is not absolved from payment of taxes thereupon. However, in such a case, the non-resident is liable to pay tax and the question of payment of advance tax would not arise. - No interest liability u/s 234B - AT en-us Mon, 10 Apr 2017 10:24:29 +0530 Mon, 10 Apr 2017 10:24:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34234 No doubt, if the person (payer) who had to make payments to the non-resident had defaulted in deducting the tax at source from such payments, the non- resident is not absolved from payment of taxes thereupon. However, in such a case, the non-resident is liable to pay tax and the question of payment of advance tax would not arise. - No interest liability u/s 234B - AT Highlights Income Tax Mon, 10 Apr 2017 10:24:29 +0530 https://www.taxtmi.com/highlights?id=34234