Assessee in default if Not deducted TDS from payment made to non-residents on purchases of immovable property

Sri Teki Venkata Ramana Rao v. ITO (ITAT Visakhapatnam) In the instant case deductor is the resident and the recipient is the non resident and the payment is covered by section 195 of the Act and the concessions given in respect of exceptions as per proviso to section 20 1(1) are not extended to the non-residents covered by section 195 of the Act. Sub section 2 of section 195 allows the beneficiary to obtain the certificate from the assessing officer to submit the non deduction certificate in case the deductee is not liable for tax. Though Sub section 2 of section 201 enable the AO to hold cha...