TDS u/s 195: Liability Arises Only If Income Recipient Has Tax Obligation; Payer Not Liable for Non-Consultation.

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....TDS u/s 195 - applicability of TDS - incidence of tax unless the recipient of income has a tax liability in respect of such payments, the person making the payment cannot be saddled with the tax deduction liability just because he did not approach the tax authorities u/s 195(2) - AT....