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Omitted [Old: Returns regarding tax deducted at source in the case of non-residents.]

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..... regarding tax deducted at source in the case of non-residents. 37A. The person making deduction of tax in accordance with sections 193 , 194 , 194E , 195 , 196A , 196B , 196C and 196D of the Act from any payment made to- (i) a person, not being a company, who is a non-resident or a resident but not ordinarily resident, or (ii) a company which is neither an Indian com .....

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..... section 194E or the interest or any other sum referred to in section 195 or the income of a foreign company referred to in sub-section (2) of section 196A or the income from units referred to in section 196B or the income from foreign currency bonds or shares of an Indian company referred to in section 196C or the income of Foreign Institutional Investors from securities referred to in .....

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..... s 193, 194, 194E, 195, 196A, 196B, 196C and 196D of the Act from any payment made to (i) a person, not being a company, who is a non-resident or a resident but not ordinarily resident, or (ii) a company which is neither an Indian company nor a company which has made the prescribed arrangements for the declaration and payment of dividends within India ; 2 [ shall send on or before the 15th .....

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..... ed to in section 193 or the payment to non-resident sportsmen or sports associations referred to in section 194E or the interest or any other sum referred to in section 195 or the income of a foreign company referred to in sub-section (2) of section 196A or the income from units referred to in section 196B or the income from foreign currency bonds or shares of an Indian company referred to in sect .....

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