TMI BlogTDS u/s 195 - withholding tax - payments made to the foreign firms and non-residents - rendering the...TDS u/s 195 - withholding tax - payments made to the foreign firms and non-residents - rendering the services was attracting and motivating the international students for taking admission in assessee’s university - it cannot be regarded as consultancy services provided to the assessee - these agents have not received the consideration in respect of their services in India or deemed to be received in India on their behalf as they do not have any PE or agent in India. The amount has been remitted ..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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