TDS u/s 195 OR 192 - the payment made by the assessee towards ...

Taxpayer's Reimbursement Considered Salary, Not Technical Fees; Subject to TDS u/s 192, Not Section 195.

January 23, 2023

Case Laws     Income Tax     AT

TDS u/s 195 OR 192 - the payment made by the assessee towards reimbursement of expenses is in the nature of salary cost of the assigned employees subject to TDS u/s 192 of the Act, hence, cannot be treated as FTS u/s 9(1)(vii) of the Act and Article 12 of the tax treaty - No TDS liability u/s 195 - AT

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