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Income Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

TDS u/s 195 - merely because an entry is made in the books of ...

Income Tax

December 9, 2017

TDS u/s 195 - merely because an entry is made in the books of accounts does not mean that the nonresident received any payment in India. Since no part of the income could be deemed to have accrued to the non-resident in India, there was no obligation to deduct TDS from the payment made to such non-resident - HC

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