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Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

TDS u/s 195 - disallowance u/s 40(a)(ia) of commission paid to ...


Tax Deduction Not Required for Non-Chargeable Payments to Nonresidents: Key Ruling on Section 195 & 40(a)(ia.

July 23, 2019

Case Laws     Income Tax     HC

TDS u/s 195 - disallowance u/s 40(a)(ia) of commission paid to foreign client - if a person paying interest or any other sum to a nonresident is not liable to deduct tax if such sum is not chargeable to tax under the Act

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