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2002 (3) TMI 3 - HC - Income TaxTDS – section 195 - there is no doubt that if the amount is paid as interest to a non-resident in the usual course of business then at the time of credit of such amount to the account of the payee or at the time of payment thereof in cash, or by issue of a cheque or draft the payer would be bound to deduct income-tax at the rate in force. However, when such amount becomes part of a judgment-debt, it loses its original character and assumes the character of a judgment debt. Once such an amount assumes the character of a judgment-debt, the decree passed by the civil court must be executed subject only to the deductions and adjustments permissible under the Code of Civil Procedure – Thus, judgement-debtor is not entitled to withdraw the amount towards tax to be deducted at source from decreetal amount
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