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No TDS Deduction Needed for Non-Residents: Section 195 Clarifies No Income Accrual in India from Book Entries.

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....TDS u/s 195 - merely because an entry is made in the books of accounts does not mean that the nonresident received any payment in India. Since no part of the income could be deemed to have accrued to the non-resident in India, there was no obligation to deduct TDS from the payment made to such non-resident - HC....

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