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<h1>TDS on payments to non-residents: a table-based framework modernizes withholding obligations and aligns rates with treaty benefits.</h1> Clause 393(2) Table S.No.17 imposes a residuary TDS obligation on interest (excluding specified categories) and any other sum chargeable under the Act, excluding salaries, payable to non-residents or foreign companies; deduction is by 'any person' at the earlier of credit or payment at the 'rates in force,' with treaty rates available subject to procedural compliance, and operates alongside exemptions, lower/nil deduction certificates, suspense-account deeming rules and grossing-up anti-avoidance provisions.
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