https://www.taxtmi.com/highlights?id=59756 TDS u/s 195 - royalty payments or not - Consideration for advertisement is paid to the overseas bank account of Non-resident - the payments made by the assessee the non-resident company M/s. Facebook, Ireland cannot be considered ad "royalty payments" - There is no requirement to deduct tax at source from those payments u/s. 195 - Hence the assessee herein cannot be considered as an assessee in default u/s. 201(1) of the Act. - AT en-us Mon, 20 Sep 2021 09:21:01 +0530 Mon, 20 Sep 2021 09:21:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59756 TDS u/s 195 - royalty payments or not - Consideration for advertisement is paid to the overseas bank account of Non-resident - the payments made by the assessee the non-resident company M/s. Facebook, Ireland cannot be considered ad "royalty payments" - There is no requirement to deduct tax at source from those payments u/s. 195 - Hence the assessee herein cannot be considered as an assessee in default u/s. 201(1) of the Act. - AT Highlights Income Tax Mon, 20 Sep 2021 09:21:01 +0530 https://www.taxtmi.com/highlights?id=59756