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Differentiating TDS on Rent: Section 194IB vs. 195 of Income Tax Act, 1961

Income Tax : Understand TDS on rent with this guide. Learn about Section 194IB & 195 of the Income Tax Act, their differences, rates, and compl...

April 10, 2024 3657 Views 0 comment Print

Understanding Section 195: TDS on Payments to Non-Residents

Income Tax : Unravel the complexities of Section 195 in India's Income Tax Act. Explore TDS rates, compliance steps, and strategies for non-res...

December 19, 2023 3387 Views 1 comment Print

Understanding TDS on Immovable Property Purchases: A Buyer’s Guide

Income Tax : Learn about Section 194-IA and essential aspects of TDS when buying property in India. Explore deductor-deductee roles, exemption ...

October 26, 2023 2184 Views 0 comment Print

Demystifying Form 15CA and 15CB: A Guide to Foreign Remittances

Income Tax : Learn about Form 15CA and 15CB: Crucial for foreign remittances and tax compliance. A complete guide for taxpayers....

September 12, 2023 5793 Views 1 comment Print

Tax Procedures & Implications for NRIs Selling Immovable Property in India

Income Tax : Learn about tax procedures and implications when an NRI sells property in India to a resident. Explore how to reduce TDS and obtai...

September 11, 2023 924 Views 0 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 31569 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 1074 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 5559 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 20470 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 1959 Views 0 comment Print


Latest Judiciary


Matter restored for AO’s disallowance which was not in terms with section 115JB for fresh verification

Income Tax : Tribunal restored the matter of AO’s disallowance, which was deemed inconsistent with Section 115JB by directing assessee’s cl...

April 12, 2024 228 Views 0 comment Print

Reopening u/s. 148 based on grossly erroneous factual foundation is untenable-in-law: Madras HC

Income Tax : Madras High Court held that reopening of assessment under section 148 of the Income Tax Act based on a grossly erroneous factual f...

April 10, 2024 2532 Views 0 comment Print

Sale of Online Advertisement Space Not Taxable as Royalty or FTS in India: ITAT Bangalore

Income Tax : ITAT Bangalore held that payment made by Google India Pvt. Ltd. to Google Ireland Limited (assessee) for sale of online advertisem...

April 2, 2024 300 Views 0 comment Print

TDS u/s. 195 not deductible on expense of management and marketing support service paid to foreign company: ITAT Delhi

Income Tax : ITAT Delhi held that expense towards management and marketing support service paid to foreign company is not taxable under Fee for...

March 27, 2024 516 Views 0 comment Print

Payment towards interconnect usage charges to foreign telecom operators not taxable in India: ITAT Mumbai

Income Tax : ITAT Mumbai held that the payment made towards interconnect usage charges to foreign telecom operators does not accrue or arise in...

March 23, 2024 159 Views 0 comment Print


Latest Notifications


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 2862 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 27993 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 11172 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 5529 Views 1 comment Print

Certificates for lower rate/nil deduction/collection of TDS or TCS- Reg.

Income Tax : CBDT Order on issue of certificates for lower rate/nil deduction/collection of TDS or TCS uls 195, 197 and 206C (9) when Assesee w...

March 31, 2020 55146 Views 4 comments Print


Latest Posts in section 195

Matter restored for AO’s disallowance which was not in terms with section 115JB for fresh verification

April 12, 2024 228 Views 0 comment Print

Tribunal restored the matter of AO’s disallowance, which was deemed inconsistent with Section 115JB by directing assessee’s claim of deduction for computing book profit under Section 115JB required fresh verification in the light of the Chart furnished by assessee, which had been reproduced in the order.

Differentiating TDS on Rent: Section 194IB vs. 195 of Income Tax Act, 1961

April 10, 2024 3657 Views 0 comment Print

Understand TDS on rent with this guide. Learn about Section 194IB & 195 of the Income Tax Act, their differences, rates, and compliance requirements.

Reopening u/s. 148 based on grossly erroneous factual foundation is untenable-in-law: Madras HC

April 10, 2024 2532 Views 0 comment Print

Madras High Court held that reopening of assessment under section 148 of the Income Tax Act based on a grossly erroneous factual foundation and also based on mechanically granted approval is untenable in law.

Sale of Online Advertisement Space Not Taxable as Royalty or FTS in India: ITAT Bangalore

April 2, 2024 300 Views 0 comment Print

ITAT Bangalore held that payment made by Google India Pvt. Ltd. to Google Ireland Limited (assessee) for sale of online advertisement space is not taxable in India as the same cannot be regarded as royalty or FTS.

TDS u/s. 195 not deductible on expense of management and marketing support service paid to foreign company: ITAT Delhi

March 27, 2024 516 Views 0 comment Print

ITAT Delhi held that expense towards management and marketing support service paid to foreign company is not taxable under Fee for Technical Service (FTS) under India-Netherlands Double Taxation Avoidance Agreement (DTAA) and hence TDS not deductible u/s. 195 of the Income Tax Act.

Payment towards interconnect usage charges to foreign telecom operators not taxable in India: ITAT Mumbai

March 23, 2024 159 Views 0 comment Print

ITAT Mumbai held that the payment made towards interconnect usage charges to foreign telecom operators does not accrue or arise in India and in the absence of any permanent establishment in India could not be brought to tax in India under Article 7 of DTAA.

Physical rendition of service in India required as virtual service PE not considered under India-Singapore DTAA: ITAT Delhi

March 19, 2024 147 Views 0 comment Print

ITAT Delhi held that there is no provision regarding establishment of virtual service PE under India-Singapore DTAA and hence physical rendition of service in India is required under India-Singapore DTAA as per present service PE.

Technical service in section 9(1)(vii) denote services catering to special needs and not facility provided to all: Delhi HC

March 18, 2024 261 Views 0 comment Print

Delhi High Court held that use of facility does not amount to technical services, as technical services in section 9(1)(vii) of the Income Tax Act denote services catering to the special needs of the person using them and not a facility provided to all. Thus, order denying NIL/ lower TDS certificate quashed as services provided doesn’t amount to technical service.

TDS not deductible on payment to non-resident for availing General Business Support Service: Bombay HC

March 6, 2024 726 Views 0 comment Print

Bombay High Court held that payments made to non-resident for availing General Business Support Service under Cost Contribution Arrangement is not in the nature of fees for ‘technical services’ and accordingly tax is not deductible on the same.

Payments for marketing services not taxable as FTS: ITAT Bangalore

March 4, 2024 405 Views 0 comment Print

Delve into the detailed analysis of DCIT Vs AD2PRO Media Solutions Pvt. Ltd. case where marketing services rendered by a US entity in India were deemed not taxable, offering insights into tax benefits.

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