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Procedure for refund of tax deducted at source u/s 195.

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Full Text of the Document

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....rom the payment to a non-resident. 2. Para 2 of the Circular lists the circumstances under which the provisions of the said Circular shall apply. This paragraph does not cover a situation where the tax is deducted at a rate prescribed in the relevant DTAA which is higher than the rate prescribed in the Income-tax Act, 1961. Since the law requires deduction of tax at a rate prescribed in the rel....