Home / 
Tax Deduction Not Required for Non-Chargeable Payments to Nonresidents: Key Ruling on Section 195 & 40(a)(ia.
X X X X Extracts X X X X
X X X X Extracts X X X X
....TDS u/s 195 - disallowance u/s 40(a)(ia) of commission paid to foreign client - if a person paying interest or any other sum to a nonresident is not liable to deduct tax if such sum is not chargeable to tax under the Act....