https://www.taxtmi.com/highlights?id=40844 TDS liability u/s 195 - transfer of immovable property by the non-residents to resident - all the three non-residents have filed their return of income in India for the relevant assessment year declaring nil capital gains - AO has rightly held the as assessee in default for non deduction of tax at source u/s 201(1). en-us Sun, 12 Aug 2018 14:37:24 +0530 Sun, 12 Aug 2018 14:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=40844 TDS liability u/s 195 - transfer of immovable property by the non-residents to resident - all the three non-residents have filed their return of income in India for the relevant assessment year declaring nil capital gains - AO has rightly held the as assessee in default for non deduction of tax at source u/s 201(1). Highlights Income Tax Sun, 12 Aug 2018 14:37:24 +0530 https://www.taxtmi.com/highlights?id=40844