Sec. 195 No TDS deductible if sum is not chargeable to tax

PCIT  Vs. Nova Technocast Pvt Ltd (Gujarat High Court) Explanation to section 195(1)  inserted with retrospective effect provides that obligation to comply with sub-section [1] of Section 195 would extend to any person resident or non-resident, whether or not non-resident person has a residence or place of business or business connections in India or any other persons in any manner whatsoever in India. This expression which is added for removal of doubt is clear from the plain language thereof, may have a bearing while ascertaining whether certain payment made to a non-resident was taxable ...