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Section 195 - TDS on any interest or other sum chargeable under the income tax act payable to non-resident or a foreign company

Income Tax - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax - 25 - SEC - 195: TDS ON ANY INTEREST OR OTHER SUM CHARGEABLE UNDER THE INCOME TAX ACT PAYABLE TO NON-RESIDENT OR A FOREIGN COMPANY Any person responsible for paying to a non-resident, not being a company, or to a foreign company, any interest (not being interest referred to in section 194LB or section 194LC) or any other sum chargeable under this Act (other than salary) shall, at the time of credi .....

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