TDS Deduction on Non-Resident Payments Complies with Section 115A(1)(b) and DTAA Rates, No Residency Dispute.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....TDS on Payments made to non-residents towards various services - there is no dispute to the residential status of payees, assessees have rightly deducted TDS as per rates provided in section 115A(1)(b) of the Act as well as per rates provided in DTAA with respect to countries to which the payees belong to. - AT....