#section 195
Log in to FollowEvery article filed under the “section 195” tag — analysis, news and updates.
526 articlesIncome Tax

Income Tax
Disallowance u/s 40(a)(i) justified if assessee failed to deduct TDS
Income Tax

Income Tax
TDS u/s 195 not deductible on mere reimbursement
Income Tax

Income Tax
TDS Rate Chart for FY 2022-23 / AY 2023-24 – Updated
Income Tax

Income Tax
TDS not deductible on business profit of non-resident in absence of PE in India
Income Tax

Income Tax
TDS on Purchase of Property From Non-Resident
Income Tax

Income Tax
No liability of TDS on GTA India for payment made to GTIL, UK towards membership fee
Income Tax

Income Tax
TDS not deductible on Reimbursement of Salary on Cost to Cost basis; Salary Income of recipient cannot be treated as FTS
Income Tax

Income Tax
Sales commission paid for enabling sale cannot be treated as FTS
Income Tax

Income Tax
TDS not deductible on Payment to foreign insurer not having PE in India
Income Tax

Income Tax
Advertisement expense paid to Facebook (non-resident) without TDS deduction allowable
Income Tax

Income Tax
TDS Rate on subcontracting charges paid to Chinese subsidiary will be 10% instead of 20% under Indo-China DTAA
Income Tax

Income Tax
TDS not deductible on services rendered outside India by Non-Residents
Income Tax

Income Tax
Provisions of DTAA override section 206AA of Income Tax Act
Income Tax

Income Tax
