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section 195

Latest Articles


Applicability of TDS on Rent Payments for Residential/Commercial Properties

Income Tax : Understand TDS rules for rent payments in India. Learn about thresholds, rates, and compliance for resident and non-resident landl...

May 9, 2025 1626 Views 0 comment Print

Understanding HRA, TDS, and Income tax notices: Analysis

Income Tax : Learn about HRA claims, TDS obligations on rent, and why taxpayers are receiving tax notices. Understand compliance steps to avoid...

April 4, 2025 5892 Views 2 comments Print

TDS Obligations: Reimbursement of Expenses vs. Fee for Technical Services

Income Tax : Delhi HC rules reimbursements to NRAEs not subject to TDS as "fees for technical services," clarifying scope of Section 9(1)(vii) ...

September 25, 2024 1323 Views 0 comment Print

An Insight Into Tax Avoidance, Backed By Recent Developments

Income Tax : Explore the legal boundaries of tax avoidance, recent rulings, and the evolving jurisprudence in India with key cases like Vodafon...

September 12, 2024 1254 Views 0 comment Print

Countrywise Withholding Tax Rates: IT Act vs. Tax Treaties/DTAA

Income Tax : Countrywise withholding tax rates as per the Income Tax Act compared to tax treaties/DTAA. Understand differences & implications f...

September 3, 2024 39988 Views 1 comment Print


Latest News


Webinar on Monthly Updates on Direct & Indirect Taxes on 3rd December 2022

Income Tax : Direct & Indirect Taxes : Monthly Updates Date & Time – 3rd December 2022 (Time:11 a.m to 12:30 p.m) Tax Guru is Organiz...

December 2, 2022 31854 Views 2 comments Print

Procedural & technical issues on IDS, 2016 clarified

Income Tax : Clarification on certain procedural and technical issues regarding the Income Disclosure Scheme, 2016 (IDS) under section 119 of t...

July 13, 2019 1188 Views 0 comment Print

Section 195: 6 Suggestions made by ICAI for Rationalization of Provisions

Income Tax : Finance Act, 2012 extended the obligation to withhold taxes to non- residents irrespective of whether the non-resident has -...

January 18, 2018 5742 Views 0 comment Print

CA Certificate not required for certain remittances: Govt

Income Tax : Government has recently modified the Foreign Exchange Management (Current Account Transactions) Rules, 2000 and the Liberalized Re...

August 10, 2015 21691 Views 6 comments Print

Vodafone ruling effect – Exporters question TDS on foreign payment post

Income Tax : The Supreme Court judgement on Vodafone tax case seems to have opened a Pandora's box with exporters too expressing reservation on...

January 25, 2012 2100 Views 0 comment Print


Latest Judiciary


Provision of Spa Consultancy falls under ‘Independent Personal Services’ hence not taxable in India

Income Tax : ITAT Delhi held that fees for providing Spa Consultancy falls under the category of ‘Independent Personal Service’ and hence w...

May 8, 2025 225 Views 0 comment Print

Disallowance u/s. 40(a)(i) for non-deduction of TDS from foreign remittance restored back to AO

Income Tax : The assessee is carrying on business activity of export of software development and distinct services as Proprietor of Versatilete...

April 24, 2025 1416 Views 0 comment Print

Exempt LTCG Under India-Mauritius DTAA Not Adjustable Against Taxable Losses: ITAT Mumbai

Income Tax : It also referred to similar findings in Matrix Partners India Investment Holdings, LLC vs DCIT and other precedents, reinforcing t...

April 22, 2025 111 Views 0 comment Print

Payment of interest and penalty due to default in payment of license fee is revenue expenditure

Income Tax : ITAT Delhi held that interest and penalty due to default in payment of license fee is merely compensatory in nature and hence the ...

April 8, 2025 114 Views 0 comment Print

Revisionary power u/s. 263 not sustainable as there is neither error of law nor of facts

Income Tax : ITAT Jaipur held that since there is neither error of law nor of facts, the twin condition as required to revise the assessment or...

March 25, 2025 192 Views 0 comment Print


Latest Notifications


CBDT notifies Changes in TDS Return Form 26Q and 27Q

Income Tax : CBDT notifies the Income-tax (Seventh Amendment) Rules, 2025, updating Forms 26Q and 27Q to include Section 194T on payments to fi...

March 27, 2025 11754 Views 0 comment Print

Reg. Application in Form 15E for section 195(2) & 195(7) certificates

Income Tax : it has been decided that no such request for Form 15E for certificates under section 195(2) & 195(7) for a particular Financial Ye...

March 2, 2022 3768 Views 0 comment Print

CBDT notifies New Form 15E and rule 29BA

Income Tax : CBDT vide notification No. 18/2021-Income Tax, Dated: March 16, 2021 inserted new rule 29BA. Application for grant of certificate ...

March 16, 2021 30993 Views 1 comment Print

CBDT clarifies on Certificates for lower rate/nil TDS/TCS certificate

Income Tax : Clarification on orders dated 31.03.2020 and 03.04.2020 issued under section 119 of the Income-tax Act, 1961 (the Act) by CBDT vid...

April 9, 2020 11607 Views 0 comment Print

Lower/nil rate of TDS/TCS applications to be disposed liberally by 27.04.2020

Income Tax : In case of pending applications for lower/nil rate of TDS/TCS for F.Y. 2019-20, the Assessing Officers have been directed to dispo...

April 3, 2020 5694 Views 1 comment Print


Latest Posts in section 195

Applicability of TDS on Rent Payments for Residential/Commercial Properties

May 9, 2025 1626 Views 0 comment Print

Understand TDS rules for rent payments in India. Learn about thresholds, rates, and compliance for resident and non-resident landlords, and different payer types.

Provision of Spa Consultancy falls under ‘Independent Personal Services’ hence not taxable in India

May 8, 2025 225 Views 0 comment Print

ITAT Delhi held that fees for providing Spa Consultancy falls under the category of ‘Independent Personal Service’ and hence was not taxable in India and therefore assessee was not required to deduct TDS. Thus, disallowance u/s. 40(a)(ia) deleted.

Disallowance u/s. 40(a)(i) for non-deduction of TDS from foreign remittance restored back to AO

April 24, 2025 1416 Views 0 comment Print

The assessee is carrying on business activity of export of software development and distinct services as Proprietor of Versatiletech. The return was picked up for scrutiny for the reason of compliance with TDS provisions and also foreign outward remittances.

Exempt LTCG Under India-Mauritius DTAA Not Adjustable Against Taxable Losses: ITAT Mumbai

April 22, 2025 111 Views 0 comment Print

It also referred to similar findings in Matrix Partners India Investment Holdings, LLC vs DCIT and other precedents, reinforcing that exempt income did not form part of the computation of total income under Indian law.

Payment of interest and penalty due to default in payment of license fee is revenue expenditure

April 8, 2025 114 Views 0 comment Print

ITAT Delhi held that interest and penalty due to default in payment of license fee is merely compensatory in nature and hence the same is revenue expenditure. Accordingly, PCIT classifying them to be capital expenditure is not sustainable.

Understanding HRA, TDS, and Income tax notices: Analysis

April 4, 2025 5892 Views 2 comments Print

Learn about HRA claims, TDS obligations on rent, and why taxpayers are receiving tax notices. Understand compliance steps to avoid penalties and legal issues.

CBDT notifies Changes in TDS Return Form 26Q and 27Q

March 27, 2025 11754 Views 0 comment Print

CBDT notifies the Income-tax (Seventh Amendment) Rules, 2025, updating Forms 26Q and 27Q to include Section 194T on payments to firm partners.

Revisionary power u/s. 263 not sustainable as there is neither error of law nor of facts

March 25, 2025 192 Views 0 comment Print

ITAT Jaipur held that since there is neither error of law nor of facts, the twin condition as required to revise the assessment order is not met out and hence invocation of revisionary power under section 263 of the Income Tax Act is not sustainable in law.

Reimbursements for seconded employees did not constitute FTS: Karnataka HC

March 19, 2025 315 Views 0 comment Print

Karnataka High Court rules on TDS applicability under Section 195 of the Income Tax Act in the case of Abbey Business Services India Pvt. Ltd. vs. Director of Income-Tax.

Reimbursement of Salaries to Seconded Employees Does Not Constitute FTS

March 16, 2025 1071 Views 0 comment Print

Karnataka HC upholds Flipkart’s stance on TDS under Section 195, ruling seconded employees’ salaries as reimbursements, not taxable income for Walmart Inc.

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