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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 2109 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 5982 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 1425 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 1284 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 40189 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 31875 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 1194 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 5754 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 21808 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 2106 Views 0 comment Print


Latest Judiciary


Cross-Cost Charges Not Royalty, AO to withholding Issue NIL Tax Certificate: Delhi HC

Income Tax : Delhi High Court held that payment of cross-cost charges doesn’t construed as royalties within scope of Article 12(3) of the Ind...

June 17, 2025 39 Views 0 comment Print

AWS Cloud Computing Service Receipt Not Taxable as Equipment Royalty: Delhi HC

Income Tax : The charges paid by the Assessee’s customers are for availing services, which the Assessee provides by using its proprietary equ...

June 13, 2025 138 Views 0 comment Print

HC Remands Case to Assess Viacom 18’s Transponder Payments as ‘Royalty’ Under India-US DTAA

Income Tax : The company had sought a NIL tax deduction certificate under Section 195, arguing that the payments did not constitute royalty eit...

June 11, 2025 183 Views 0 comment Print

TDS to be deducted on amount of actual payment and not on provision made

Income Tax : ITAT Chennai held that liability to deduct Tax Deduction at Source [TDS] arise only on the amount of actual payment and not on the...

June 2, 2025 1131 Views 0 comment Print

Disallowance u/s. 40(a)(i) quashed as commission paid to non-resident outside India is not taxable

Income Tax : ITAT Jaipur held that disallowance u/s. 40(a)(i) of the Income Tax Act untenable since amount of commission paid to a non resident...

May 26, 2025 711 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 11937 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 3807 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 31236 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 11634 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 5706 Views 1 comment Print


Income Tax illegally levied must be refunded: Bombay High Court

September 14, 2023 1020 Views 0 comment Print

Bombay High Court held that subject to doctrine of unjust enrichment, the taxes illegally levied must be refunded.

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

September 12, 2023 7356 Views 1 comment Print

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

Tax Procedures & Implications for NRIs Selling Immovable Property in India

September 11, 2023 1137 Views 0 comment Print

Learn about tax procedures and implications when an NRI sells property in India to a resident. Explore how to reduce TDS and obtain a lower deduction certificate

Payment towards interconnectivity utility charges from Indian customers not taxable as Royalty

September 9, 2023 1062 Views 0 comment Print

ITAT Bangalore held that payments received towards interconnectivity utility charges from Indian customers / end users cannot be considered as Royalty to be brought to tax in India under section 9(1)(vi) of the Income Tax Act and also as per DTAA.

TDS not deductible on service neither availed nor rendered in India

September 4, 2023 534 Views 0 comment Print

ITAT Ahmedabad held that tax deduction at source doesn’t apply to service which are neither availed nor rendered and not even utilized in India. Accordingly, disallowance u/s 40(a)(ia) unjustified.

Nostro Account Maintenance Charges are not subject to TDS u/s 195

September 3, 2023 1104 Views 0 comment Print

ITAT Mumbai held that Nostro Account Maintenance Charges are in the nature of bank charges levied on transaction and the same are not subject to tax deduction at source u/s. 195 of the Act. Accordingly, disallowance of the same by invoking provisions of Section 40(a)(i) of the Act unjustified.

Fees for live and non-live transmission right not taxable as royalty

September 3, 2023 795 Views 0 comment Print

ITAT Delhi held that as there is no copyright on live events, the license fees for live and non-live transmission right cannot be taxed as royaty in terms of section 9(1)(vi) of the Income Tax Act. Accordingly, addition deleted.

TDS u/s 195 not deductible as no income of non-resident is chargeable to tax

September 1, 2023 5025 Views 0 comment Print

Delhi High Court held that since no income chargeable to tax arose in the hands of the non-resident, as per the provisions of the Act, there was no obligation to deduct tax at source under Section 195 of the Act. Accordingly, disallowance u/s 40(a)(i) unjustified.

TDS u/s 195 not deductible on commission paid to foreign agents for procurement of orders

August 31, 2023 4509 Views 0 comment Print

ITAT Delhi held that commission paid to foreign agents for procurement of orders do not fall under Technical, Managerial or consultancy services. Accordingly, TDS not deductible on commission paid to such foreign agents.

Payments towards Interconnectivity Utility Charges not royalty/ FTS hence not taxable

August 31, 2023 612 Views 0 comment Print

ITAT Bangalore held that payments received by assessee towards interconnectivity utility charges from Indian customers / end users cannot be considered as Royalty / FTS to be brought to tax in India under section 9(1)(vi)/(vii) of the Act and also as per DTAA.

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