https://www.taxtmi.com/manuals?id=1653 Where an agreement makes the payer bear withholding, a payer who has paid tax to the Central Government may appeal to the Commissioner (Appeals) for a declaration that no tax was deductible; the remedy addresses the payer's contention about legal withholding obligations. An amendment by the Finance Act, 2022 limits application based on the date of tax payment, and case law confines appeals to disputes over chargeability of the nonresident recipient's income rather than creating an assessment procedure against the payer. en-us Tue, 25 Jul 2017 12:08:00 +0530 Fri, 16 Aug 2024 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1653 Where an agreement makes the payer bear withholding, a payer who has paid tax to the Central Government may appeal to the Commissioner (Appeals) for a declaration that no tax was deductible; the remedy addresses the payer's contention about legal withholding obligations. An amendment by the Finance Act, 2022 limits application based on the date of tax payment, and case law confines appeals to disputes over chargeability of the nonresident recipient's income rather than creating an assessment procedure against the payer. Manuals Income Tax Tue, 25 Jul 2017 12:08:00 +0530 https://www.taxtmi.com/manuals?id=1653