https://www.taxtmi.com/forum/issue?id=119320 Withholding tax must be deducted on payments to non-residents only when the payment is taxable in India; there is no threshold exemption. The payer is liable to deduct tax, except where other specified withholding provisions apply. Withholding is at the rate more beneficial to the payee: domestic statutory rates (with applicable surcharge and education cess) or the DTAA rate (without surcharge and cess). Exempt income or income not taxable in India is not subject to withholding unless the government notifies otherwise. en-us Mon, 23 Sep 2024 11:48:47 +0530 Fri, 24 Jan 2025 10:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119320 Withholding tax must be deducted on payments to non-residents only when the payment is taxable in India; there is no threshold exemption. The payer is liable to deduct tax, except where other specified withholding provisions apply. Withholding is at the rate more beneficial to the payee: domestic statutory rates (with applicable surcharge and education cess) or the DTAA rate (without surcharge and cess). Exempt income or income not taxable in India is not subject to withholding unless the government notifies otherwise. Discussion-Forum Income Tax Mon, 23 Sep 2024 11:48:47 +0530 https://www.taxtmi.com/forum/issue?id=119320