https://www.taxtmi.com/forum/issue?id=120782 Withholding tax on payment to a non-resident arises at the earlier of credit or payment under section 195. Where tax was correctly deducted, deposited, and reported at the time of credit using valid DTAA supporting documents, the withholding obligation for that income is generally treated as concluded, and subsequent remittance of the same amount does not ordinarily trigger fresh deduction merely because updated documents are not available. Tax Residency Certificate, Form 10F, and No Permanent Establishment declaration are relevant to establish DTAA benefit and the applicable withholding rate, and they are ordinarily expected to relate to the relevant financial year in which income is taxed and TDS is deducted. en-us Fri, 27 Feb 2026 16:35:53 +0530 Wed, 13 May 2026 14:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120782 Withholding tax on payment to a non-resident arises at the earlier of credit or payment under section 195. Where tax was correctly deducted, deposited, and reported at the time of credit using valid DTAA supporting documents, the withholding obligation for that income is generally treated as concluded, and subsequent remittance of the same amount does not ordinarily trigger fresh deduction merely because updated documents are not available. Tax Residency Certificate, Form 10F, and No Permanent Establishment declaration are relevant to establish DTAA benefit and the applicable withholding rate, and they are ordinarily expected to relate to the relevant financial year in which income is taxed and TDS is deducted. Discussion-Forum Income Tax Fri, 27 Feb 2026 16:35:53 +0530 https://www.taxtmi.com/forum/issue?id=120782