#section 195
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526 articlesIncome Tax
Income Tax
Section 195 Payment towards Import of Software Amounts to Royalty
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TDS U/s. 195 not deductible on Payment of commission to non-resident if No operations of foreign agent carried on in India
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Section 195: 6 Suggestions made by ICAI for Rationalization of Provisions
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In absence of liability to pay advance tax, Interest U/s. 234B not applicable
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Payment for annual maintenance contracts could not be classified as fee for technical services
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Applicability of DTAA cannot be determined suo-moto by AO
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TDS not deductible on commission paid outside India for promotion of export sales outside India
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No interest can be charged u/s 201(1A) when there is no tax liability
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Rights fees Payment to ICC is not Royalty or Fees for technical services
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TDS U/s. 195 not applicable on Payment under Secondment if same is taxable in India as Salary
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TDS Rates Chart for FY 2017-18 / AY 2018-19
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Budget 2017-Person responsible for paying’ in case of payments covered U/s. 195(6)
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TDS Rates Chart for FY 2016-17 / AY 2017-18
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