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Income Tax - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

TDS u/s 195 OR 192 - the payment made by the assessee towards ...

Income Tax

January 23, 2023

TDS u/s 195 OR 192 - the payment made by the assessee towards reimbursement of expenses is in the nature of salary cost of the assigned employees subject to TDS u/s 192 of the Act, hence, cannot be treated as FTS u/s 9(1)(vii) of the Act and Article 12 of the tax treaty - No TDS liability u/s 195 - AT

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