Assessee Not Required to Deduct TDS on Lease Payments to Non-Resident u/s 195, Per DTAA Provisions.

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....TDS u/s 195 - non deduction of TDS on leasing charges paid to the non-resident company - In view of the DTAA, lease rental received by M/s Crono Containers Ltd, from the assessee is not taxable in India, therefore, there is no liability for the assessee to deduct tax u/s 195 of the Act - AT....