No TDS Liability on Payments to Resident Indian u/s 195, No Proof of Transfer to Non-Residents.

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Full Text of the Document

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....TDS liability u/s 195 - payments made to the non-residents / father of the non-resident - The entire payment was made to the resident Indian who is also the father of the non residents. The revenue did not establish that the payment has gone to the non residents - No TDS liability.....